Bill > HB3646

This bill modifies the Texas Tax Code to clarify that certain information services provided by or on behalf of homeowners' associations (HOAs) are exempt from sales and use taxes. Specifically, the bill expands the definition of "information service" and explicitly states that "taxable services" do not include various types of documents and information that an HOA might provide to its members or their representatives. The exempted information includes resale certificates, condominium information statements, financial records about the HOA or a member's property, copies of HOA declarations or organizational documents, and similar records. The bill is designed to ensure that HOAs can provide these types of administrative documents to members, lenders, title companies, and other authorized representatives without incurring sales tax. The legislation is intended as a clarification of existing law and will take effect immediately if it receives a two-thirds vote in the Texas Legislature, or on September 1, 2025, if it does not receive the required immediate-effect voting threshold.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3646