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

HB 3646 exempts certain information provided by Texas homeowners' associations (HOAs) from sales and use taxes. It specifically clarifies that HOAs do not owe tax on documents like resale certificates, condominium statements, financial records, or organizational documents when shared with members or their representatives (e.g., lenders or title companies). The bill amends Texas Tax Code sections 151.0038 and 151.0101 to define "information service" and explicitly exclude these HOA-provided documents from taxable services. This change directly affects HOAs and their members by removing tax obligations for routine informational materials. The bill is a clarification of existing law, not a new policy, and takes effect September 1, 2025, if not passed with a two-thirds vote.