89th Legislature

HB 3646

Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 3646 exempts certain information provided by or on behalf of homeowners’ associations from sales and use tax. The bill clarifies that resale certificates, financial statements, property records, governing documents, and similar materials provided to homeowners, lenders, or title companies are not considered taxable information services under the Texas Tax Code. The bill is framed as a clarification of existing law rather than a substantive change.
Author
Giovanni Capriglione