Exempts certain information provided by homeowners' associations from sales and use taxes.

This bill amends the Texas Tax Code to exempt from sales and use taxes certain information provided by or on behalf of a homeowners' association. Specifically, it excludes the provision of information such as resale certificates, condominium information statements, financial records, and organizational documents from the definition of taxable services. This exemption applies to information provided to members of the association or their representatives, agents, lenders, or title companies.

Exempts certain information provided by homeowners' associations from sales and use taxes.

This bill amends the Texas Tax Code to exempt from sales and use taxes certain information provided by or on behalf of a homeowners' association. Specifically, it excludes the provision of information such as resale certificates, condominium information statements, financial records, and organizational documents from the definition of taxable services. This exemption applies to information provided to members of the association or their representatives, agents, lenders, or title companies.