Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
SB 2317 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 (1)
Tan Parker
Contact the Author
Sen. Tan Parker
Capitol Phone:
(512) 463-0112
Capitol Office:
EXT E1.608
E-Mail:
