Relating to sales and use tax rates and refunds for certain tangible personal property used to provide cable television services, Internet access services, or telecommunications services; reducing the rate of the state sales and use tax applicable to certain taxable items.

HB 2825 exempts from Texas state sales and use tax tangible personal property used by cable television, internet access, and telecommunications service providers in their core operations. This includes equipment directly used to distribute cable TV, provide internet access, or transmit telecom services, but excludes property used for data processing or information services. The bill repeals a prior tax provision and ensures refunds for pre-effective date transactions filed by March 31, 2026, remain valid. The exemption becomes effective January 1, 2026.