Social Security Representation Not A Taxable Insurance Service in Texas

Monday, January 19th, 2015

 
 
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The Texas Comptroller of Public Accounts ("Comptroller") ruled that social security disability representation was not a taxable insurance service.

The taxpayer provided social security representation services to claimants. The taxpayer found clients through referrals from insurance carriers, self-insured employers, and third-party administrators.

Insurance services are taxable in Texas. "Insurance services" means (1) insurance loss or damage appraisal, (2) insurance inspection, (3) insurance investigation, (4) insurance actuarial analysis or research, (5) insurance claims adjustment or processing, and (6) insurance loss prevention service. Insurance services are taxable when performed in relation to an insurance policy.

Social security disability representation services are not insurance services. Social security representation services are more like non-taxable professional legal services. As the representation was not an insurance service, the Comptroller did not need to address whether the services were non-taxable for other reasons.

http://aixtcp.cpa.state.tx.us/opendocs/open32/201412006l.html


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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