Relating to a comprehensive review of taxable goods and services.

HB 103 requires the Texas comptroller of public accounts to conduct a comprehensive review of the state's sales and use tax structure by December 1, 2026. The review will list all currently taxed and exempt goods/services, compare Texas's tax base to other states, and identify items commonly taxed elsewhere or in growing Texas industries. It will also analyze the economic impact of expanding the tax base, including potential revenue gains, effects on small businesses, and impacts on income groups and economic competitiveness. The bill is procedural, mandating a review and report but not changing tax law.