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A BILL TO BE ENTITLED
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AN ACT
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relat |
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ing to the applicability of the sales and use tax to certain |
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insurance services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0039, Tax Code, is amended to read as |
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follows: |
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Sec. 151.0039. "INSURANCE SERVICE". (a) Except as |
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provided in Subsection (b), "insurance ["Insurance] service" means |
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insurance loss or damage appraisal, insurance inspection, |
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insurance investigation, insurance actuarial analysis or research, |
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insurance claims adjustment or claims processing, or insurance loss |
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prevention service. |
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(b) "Insurance service" does not include: |
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(1) insurance coverage for which a premium is paid or |
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commissions paid to insurance agents for the sale of insurance or |
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annuities; |
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(2) a service performed on behalf of an insured by a |
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person licensed under Chapter 4102, Insurance Code; or |
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(3) a service provided by a person certified as a |
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public accountant under Chapter 901, Occupations Code. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect October 1, 2015. |