TX HB3646

Exempts from sales and use taxes information services provided by or on behalf of homeowners' associations (HOAs) of residential subdivisions or condominium developments to members, their representatives, agents, lenders, or title companies

Specifically excludes from taxable services: resale certificates, condominium information statements, financial information or records about the HOA or member's property, copies of declarations, restrictions, or organizational documents, and other similar HOA-maintained information

Removes HOA-provided information from the definition of "information service" under the Tax Code, which currently includes taxable activities like furnishing news, financial information, or electronic data retrieval

Declares the amendment is a clarification of existing law, not a change, meaning it should not be interpreted as implying previous law was different

Takes effect immediately upon receiving two-thirds vote in both chambers; otherwise takes effect September 1, 2025