Relating to a comprehensive review of taxable goods and services.

HB 135 requires Texas' comptroller of public accounts to conduct a comprehensive review of the state's sales and use tax structure by inventorying all currently taxed and exempt goods/services, comparing Texas' tax base to other states, and identifying untaxed items common in other states or emerging in Texas. The review must include an economic analysis of potential tax expansions, covering revenue projections, distributional effects, and impacts on businesses and competitiveness. The comptroller must submit a report to state leaders by December 1, 2026, though the bill itself does not change tax rates or directly affect taxpayers. This is a procedural review bill, not a tax policy change.