By: Oliverson H.B. No. 1445
A BILL TO BE ENTITLED
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 by
amending Subsections (b) and (c) to read as follows:
(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;
(2) a service performed on behalf of an insured by a
person licensed under Chapter 4102, Insurance Code;
(3) a service performed by a certified public
accountancy firm, if less than one percent of the firm's total
revenue in the prior calendar year is from services in this state
that would otherwise constitute insurance service under Subsection
(a); [or]
(4) a service performed on behalf of a certified
public accountancy firm by an owner of the firm or a member of the
firm's affiliated group, if less than one percent of the owner's or
member's total revenue in the prior calendar year is from services
in this state that would otherwise constitute insurance service
under Subsection (a); or
(5) a medical billing service performed prior to the
original submission of an insurance claim related to health
coverage.
(c) In this section:
(1) "Affiliated group" has the meaning assigned by
Section 171.0001.
(2) "Certified public accountancy firm" has the
meaning assigned by Section 901.002, Occupations Code.
(3) "Medical billing service" means assigning codes
for the preparation of medical claims, verifying medical insurance
eligibility, preparing medical claim forms for filing, and filing
the medical claim.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect January 1, 2022.