Sec. 151.0039. "INSURANCE SERVICE". (a) Except as provided in Subsection (b), "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;
(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);
(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 or dental billing service performed before the original submission of:
(A) a medical or dental insurance claim related to health or dental coverage; or
(B) a claim related to health or dental coverage made to a medical assistance program funded by the federal government, a state government, or both.
(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.
(3) "Medical or dental billing service" means assigning codes for the preparation of a medical or dental claim, verifying medical or dental insurance eligibility, preparing a medical or dental claim form for filing, and filing a medical or dental claim.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 6.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 748 (H.B. 1841), Sec. 1, eff. October 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 68 (S.B. 1083), Sec. 1, eff. January 1, 2018.
Acts 2021, 87th Leg., R.S., Ch. 1 (H.B. 1445), Sec. 1, eff. January 1, 2022.
Acts 2021, 87th Leg., R.S., Ch. 1 (H.B. 1445), Sec. 2, eff. January 1, 2022.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter A. General Provisions
Section 151.002. Applicability of Definitions, Etc
Section 151.0028. "Amusement Services"
Section 151.0031. "Computer Program"
Section 151.0033. "Cable Television Service"
Section 151.0034. "Credit Reporting Service"
Section 151.0035. "Data Processing Service"
Section 151.0036. "Debt Collection Service"
Section 151.0038. "Information Service"
Section 151.0039. "Insurance Service"
Section 151.00394. Internet Access Service
Section 151.004. "In This State"
Section 151.0045. "Personal Services"
Section 151.0047. "Real Property Repair and Remodeling"
Section 151.0048. Real Property Service
Section 151.005. "Sale" or "Purchase"
Section 151.006. "Sale for Resale
Section 151.007. "Sales Price" or "Receipts"
Section 151.0075. "Security Service"
Section 151.008. "Seller" or "Retailer"
Section 151.009. "Tangible Personal Property"
Section 151.0101. "Taxable Services"
Section 151.0102. "Telephone Answering Services"
Section 151.0103. Telecommunications Services
Section 151.01032. "Telephone Prepaid Calling Card"
Section 151.0104. Telephone Company