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 | ||
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| 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 [ |
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| 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 | ||
