| 1 | 1 | | 89R4125 CJD-D |
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| 2 | 2 | | By: Parker S.B. No. 2317 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the exemption from sales and use taxes for certain |
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| 10 | 10 | | information provided by or on behalf of a homeowners' association. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 151.0038(a), Tax Code, is amended to |
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| 13 | 13 | | read as follows: |
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| 14 | 14 | | (a) "Information service" means: |
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| 15 | 15 | | (1) furnishing general or specialized news or other |
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| 16 | 16 | | current information, including financial information, unless |
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| 17 | 17 | | furnished to [: |
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| 18 | 18 | | [(A)] a newspaper or to a radio or television |
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| 19 | 19 | | station licensed by the Federal Communications Commission; [or |
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| 20 | 20 | | [(B) a member of a homeowners association of a |
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| 21 | 21 | | residential subdivision or condominium development, and is |
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| 22 | 22 | | furnished by the association or on behalf of the association;] or |
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| 23 | 23 | | (2) electronic data retrieval or research. |
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| 24 | 24 | | SECTION 2. Section 151.0101, Tax Code, is amended by adding |
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| 25 | 25 | | Subsection (c) to read as follows: |
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| 26 | 26 | | (c) "Taxable services" does not include the provision of |
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| 27 | 27 | | information by or on behalf of a homeowners' association of a |
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| 28 | 28 | | residential subdivision or condominium development to a member of |
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| 29 | 29 | | the association or the member's representative, agent, lender, or |
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| 30 | 30 | | title company, including: |
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| 31 | 31 | | (1) a resale certificate; |
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| 32 | 32 | | (2) a condominium information statement; |
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| 33 | 33 | | (3) any financial information or other record about a |
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| 34 | 34 | | homeowners' association or a member's property; |
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| 35 | 35 | | (4) a copy of a declaration, restriction, or other |
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| 36 | 36 | | organizational document of a homeowners' association; or |
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| 37 | 37 | | (5) other similar information maintained by a |
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| 38 | 38 | | homeowners' association. |
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| 39 | 39 | | SECTION 3. The amendment made by this Act is a clarification |
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| 40 | 40 | | of existing law and does not imply that existing law may be |
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| 41 | 41 | | construed as inconsistent with the law as amended by this Act. |
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| 42 | 42 | | SECTION 4. This Act takes effect immediately if it receives |
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| 43 | 43 | | a vote of two-thirds of all the members elected to each house, as |
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| 44 | 44 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 45 | 45 | | Act does not receive the vote necessary for immediate effect, this |
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| 46 | 46 | | Act takes effect September 1, 2025. |
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