TX SB2317

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 similar HOA-maintained information

Removes the existing narrow exemption in the definition of "information service" that only covered information furnished to HOA members, replacing it with a broader explicit exemption

Declares the amendment is a clarification of existing law, not a change, meaning it should not imply previous law was inconsistent with the exemption

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