Monitoring the Session

SB 2317

bill ending sales tax on HOA information

Died in committee

Verdict: No flags

No flagsInitial review
Sen. Tan ParkerRSenate 12

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to the exemption from sales and use taxes for certain information provided by or on behalf of a homeowners' association.

Caption from analyzed text · version I.

Summary

Resale certificates and governing documents, tax-free.

This bill ends sales tax on information that a homeowners' association, or a company working for it, hands out about the association or a member's property. It covers resale certificates, condominium information statements, financial records and governing documents given to members and to their agents, lenders or title companies. Home buyers, sellers and title companies would no longer pay sales tax on these document fees, and the bill calls this a clarification of existing law.

Labels

Labels: NEVER GOT A HEARING. Filed Mar 11, 2025 and referred to the Senate Finance committee. No public hearing. The bill died.

Receipt

The receipt

89R-SB2317 · 2025-03-11

SOLD BY

Sen. Tan ParkerRSenate 12

ITEM

relating to the exemption from sales and use taxes for certain information provided by or on behalf of a homeowners' association.

WHAT IT DOES

Resale certificates and governing documents, tax-free.

This bill ends sales tax on information that a homeowners' association, or a company working for it, hands out about the association or a member's property. It covers resale certificates, condominium information statements, financial records and governing documents given to members and to their agents, lenders or title companies. Home buyers, sellers and title companies would no longer pay sales tax on these document fees, and the bill calls this a clarification of existing law.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Finance
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Tan Parker

Donors

Texas Stock Exchange | TXSE Group PAC$40KTexas REALTORS Political Action Committee$25KThe Peck Family Trust$25K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 28, 2024 to Jun 29, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texas Stock Exchange | TXSE Group PAC$40,000.00

Texas Stock Exchange | TXSE Group PAC

$40,000.00

Cash
$40,000.00
Paid by others
$0.00
Total
$40,000.00

Also funds 10 other sitting lawmakers.

Derived recipient stock · Feb 17, 2026 to Oct 16, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Feb 17, 2026 to Jun 25, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101060289.

Texas REALTORS Political Action Committee$25,250.00

Texas REALTORS Political Action Committee

$25,250.00

Cash
$25,000.00
Paid by others
$250.00
Total
$25,250.00
fundraiser $250.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 4, 2024 to Oct 9, 2025. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100986801, 101009904, 101031351.

The Peck Family Trust$25,000.00

The Peck Family Trust

$25,000.00

Cash
$25,000.00
Paid by others
$0.00
Total
$25,000.00

Also funds 1 other sitting lawmakers.

Derived recipient stock · Dec 14, 2024 to Sep 18, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Dec 14, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100986801.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texas Stock Exchange | TXSE Group PAC

$40,000.00

Cash
$40,000.00
Paid by others
$0.00
Total
$40,000.00

Also funds 10 other sitting lawmakers.

Derived recipient stock · Feb 17, 2026 to Oct 16, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Feb 17, 2026 to Jun 25, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101060289.

×

Texas REALTORS Political Action Committee

$25,250.00

Cash
$25,000.00
Paid by others
$250.00
Total
$25,250.00
fundraiser $250.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 4, 2024 to Oct 9, 2025. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100986801, 101009904, 101031351.

×

The Peck Family Trust

$25,000.00

Cash
$25,000.00
Paid by others
$0.00
Total
$25,000.00

Also funds 1 other sitting lawmakers.

Derived recipient stock · Dec 14, 2024 to Sep 18, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Dec 14, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100986801.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas Senate · Filed Mar 11, 2025

03/25/2025 S Referred to Finance

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Senate committee · Finance · Final status: Died in committee

Companion

HB 3646 by Capriglione (identical)

Subjects

Property Interests--Property Owners Association

Taxation--General

Taxation--Sales

Text

The text as introduced · 325 words

89R4125 CJD-D

By: Parker
S.B. No. 2317

A BILL TO BE ENTITLED

AN ACT

relating to the exemption from sales and use taxes for certain

information provided by or on behalf of a homeowners' association.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 151.0038(a), Tax Code, is amended to

read as follows:

(a) "Information service" means:

(1) furnishing general or specialized news or other

current information, including financial information, unless

furnished to [ :

[ (A) ] a newspaper or to a radio or television

station licensed by the Federal Communications Commission; [ or

[ (B) a member of a homeowners association of a

residential subdivision or condominium development, and is

furnished by the association or on behalf of the association; ] or

(2) electronic data retrieval or research.

SECTION 2. Section 151.0101, Tax Code, is amended by adding

Subsection (c) to read as follows:

(c) "Taxable services" does not include the provision of

information by or on behalf of a homeowners' association of a

residential subdivision or condominium development to a member of

the association or the member's representative, agent, lender, or

title company, including:

(1) a resale certificate;

(2) a condominium information statement;

(3) any financial information or other record about a

homeowners' association or a member's property;

(4) a copy of a declaration, restriction, or other

organizational document of a homeowners' association; or

(5) other similar information maintained by a

homeowners' association.

SECTION 3. The amendment made by this Act is a clarification

of existing law and does not imply that existing law may be

construed as inconsistent with the law as amended by this Act.

SECTION 4. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.