Bill Text: TX SB775 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the applicability of the sales and use tax to medical billing services.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-11 - Referred to Finance [SB775 Detail]
Download: Texas-2021-SB775-Introduced.html
| 87R6085 BEF-D | ||
| By: Nichols | S.B. No. 775 | |
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| relating to the applicability of the sales and use tax to medical | ||
| billing services. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.0039(b), Tax Code, is amended 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); [ |
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| (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. | ||
| SECTION 2. Section 151.0039(c), Tax Code, is amended by | ||
| adding Subdivision (3) to read as follows: | ||
| (3) "Medical billing service" means assigning codes | ||
| for the preparation of a medical claim, verifying medical insurance | ||
| eligibility, preparing a medical claim form for filing, and filing | ||
| a medical claim. | ||
| SECTION 3. 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 4. This Act takes effect September 1, 2021. | ||
