Bill Text: TX HB1841 | 2015-2016 | 84th Legislature | Enrolled


Bill Title: Relating to the applicability of the sales and use tax to certain insurance services.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2015-06-17 - Effective on . . . . . . . . . . . . . . . [HB1841 Detail]

Download: Texas-2015-HB1841-Enrolled.html
 
 
  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       
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