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

SB 2317 clarifies that homeowners' associations in Texas are exempt from sales and use taxes when providing specific documents to members or their representatives (like lenders or title companies). This includes resale certificates, condominium information statements, financial records, and organizational documents, aligning tax treatment with existing law. The bill does not create new exemptions but explicitly states these services are non-taxable under the Tax Code. (Bill: SB 2317)