Relating to an exemption from sales and use taxes for taxable items purchased by a totally disabled veteran.

HB 235 exempts sales and use taxes on taxable items purchased by Texas veterans with a 100% disability rating (defined as "totally disabled veterans" under state law). It allows up to $25,000 in annual purchases to be tax-free when buyers complete and present a certificate form developed by the comptroller. The exemption requires the form to be submitted at the time of purchase and applies only to the first $25,000 spent yearly by qualified veterans or their authorized representatives. The law takes effect January 1, 2026, with the exemption form to be posted online by December 31, 2025.