Bill Text: TX SB1083 | 2017-2018 | 85th 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) 2017-05-22 - Effective on 1/1/18 [SB1083 Detail]

Download: Texas-2017-SB1083-Enrolled.html
 
 
  S.B. No. 1083
 
 
 
 
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 Subsection (b) and adding Subsection (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; [or]
               (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).
         (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.
         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, 2018.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1083 passed the Senate on
  April 12, 2017, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1083 passed the House on
  May 9, 2017, by the following vote:  Yeas 144, Nays 0, one present
  not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor
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