H.B. No. 1841
AN ACT
relating to the applicability of the sales and use tax to certain
insurance services.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.0039, Tax Code, is amended to read as
follows:
Sec. 151.0039. "INSURANCE SERVICE". (a) Except as
provided in Subsection (b), "insurance ["Insurance] service" means
insurance loss or damage appraisal, insurance inspection,
insurance investigation, insurance actuarial analysis or research,
insurance claims adjustment or claims processing, or insurance loss
prevention service.
(b) "Insurance service" does not include:
(1) insurance coverage for which a premium is paid or
commissions paid to insurance agents for the sale of insurance or
annuities; or
(2) a service performed on behalf of an insured by a
person licensed under Chapter 4102, Insurance Code.
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
SECTION 3. This Act takes effect October 1, 2015.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1841 was passed by the House on April
30, 2015, by the following vote: Yeas 138, Nays 0, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 1841 on May 27, 2015, by the following vote: Yeas 140, Nays 0,
2 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1841 was passed by the Senate, with
amendments, on May 24, 2015, by the following vote: Yeas 27, Nays
3.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor