Effective October 1, 2023, Texas has amended the definition of “Information service” for purposes of sales and use tax to exclude the furnishing of an academic transcript. Generally, Texas imposes sales tax on information services but exempts 20% of the value of the information service. Certain types of information services are nontaxable or exempt in Texas. Effective October 1, 2023, the furnishing of an academic transcript will not be subject to Texas sales and use tax.
(S.B. 65, Laws 2023, effective October 1, 2023)