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	Amend SB 1142 on third reading by adding the following 
appropriately numbered SECTIONS to read as follows and renumbering 
subsequent SECTIONS accordingly:
	SECTION __.  Subchapter E, Chapter 152, Tax Code, is amended 
by adding Section 152.094 to read as follows:
	Sec. 152.094.  MOTOR VEHICLES USED IN TELEVISION, MOTION 
PICTURE, VIDEO, OR AUDIO PRODUCTIONS.  (a)  In this section, 
"nonbroadcast, industrial, or educational recorded material" means 
material produced for instructional, educational, sales, 
promotional, amusement, or entertainment purposes, regardless of 
the medium used or the manner displayed or transmitted.  The term 
includes recording of events for sale to interested persons.
	(b)  The taxes imposed by this chapter do not apply to the 
purchase, rental, or use of a motor vehicle used exclusively in 
connection with the production for consideration of a television 
film, commercial, or program, nonbroadcast, industrial, or 
educational recorded material, a motion picture, or a video or 
audio recording, a copy of which is sold or offered for ultimate 
sale, licensed, distributed, broadcast, or otherwise commercially 
exhibited.
	(c)  The tax that would have been remitted on gross rental 
receipts without the exemption provided by this section is 
considered to have been remitted for the purpose of computing the 
minimum gross rental receipts tax imposed by Section 152.026.
	SECTION __.  Subchapter C, Chapter 156, Tax Code, is amended 
by adding Section 156.105 to read as follows:
	Sec. 156.105.  EXCEPTION--PERSONS INVOLVED IN TELEVISION, 
MOTION PICTURE, VIDEO, OR AUDIO PRODUCTIONS. (a)  In this section, 
"nonbroadcast, industrial, or educational recorded material" means 
material produced for instructional, educational, sales, 
promotional, amusement, or entertainment purposes, regardless of 
the medium used or the manner displayed or transmitted.  The term 
includes recording of events for sale to interested persons.
	(b)  Subject to this section, this chapter does not impose a 
tax on a person involved exclusively in the production for 
consideration of a television film, commercial, or program, 
nonbroadcast, industrial, or educational recorded material, a 
motion picture, or a video or audio recording, a copy of which is 
sold or offered for ultimate sale, licensed, distributed, 
broadcast, or otherwise commercially exhibited, provided that the 
person has the right to use or possess a room in one hotel or in a 
series of two or more hotels for at least three consecutive days.
	(c)  A person otherwise excepted under this section shall pay 
the tax imposed by this chapter and is entitled to a refund of the 
amount of tax paid in accordance with Section 156.154.
	SECTION __.  Section 156.154(a), Tax Code, is amended to read 
as follows:    
	(a)  A governmental entity [that is] entitled under Section 
156.103 or a person entitled under Section 156.105 to a refund of 
taxes paid under this chapter must file a refund claim with the 
comptroller.
	SECTION __.  The change in law made by this Act does not 
affect taxes imposed before the effective date of this Act, and the 
law in effect before the effective date of this Act is continued in 
effect for the purposes of the liability for and collection of those 
taxes.