Bill > SB2317

This bill modifies the Texas Tax Code to clarify sales and use tax exemptions for information services provided by homeowners' associations (HOAs). Specifically, the bill removes language that previously treated information provided to HOA members as a taxable service and instead explicitly states that certain types of information provided by HOAs to members or their representatives are not considered taxable services. These non-taxable information types include resale certificates, condominium information statements, financial records about the HOA or a member's property, copies of HOA organizational documents, and similar association-maintained information. The bill aims to provide clarity and explicitly exempt HOAs from charging sales tax on standard informational documents they provide to their members or related parties. The legislation 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 voting support. The bill also explicitly notes that this amendment is a clarification of existing law and does not imply that the previous law was inconsistent with this interpretation.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2317