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AN ACT
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relating to the applicability of the sales and use tax to certain |
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insurance services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0039, Tax Code, is amended by |
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amending Subsection (b) and adding Subsection (c) to read as |
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follows: |
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(b) "Insurance service" does not include: |
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(1) insurance coverage for which a premium is paid or |
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commissions paid to insurance agents for the sale of insurance or |
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annuities; [or] |
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(2) a service performed on behalf of an insured by a |
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person licensed under Chapter 4102, Insurance Code; |
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(3) a service performed by a certified public |
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accountancy firm, if less than one percent of the firm's total |
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revenue in the prior calendar year is from services in this state |
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that would otherwise constitute insurance service under Subsection |
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(a); or |
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(4) a service performed on behalf of a certified |
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public accountancy firm by an owner of the firm or a member of the |
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firm's affiliated group, if less than one percent of the owner's or |
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member's total revenue in the prior calendar year is from services |
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in this state that would otherwise constitute insurance service |
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under Subsection (a). |
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(c) In this section: |
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(1) "Affiliated group" has the meaning assigned by |
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Section 171.0001. |
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(2) "Certified public accountancy firm" has the |
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meaning assigned by Section 901.002, Occupations Code. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect January 1, 2018. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1083 passed the Senate on |
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April 12, 2017, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1083 passed the House on |
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May 9, 2017, by the following vote: Yeas 144, Nays 0, one present |
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not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |