Effective January 1, 2018, insurance services performed by a certified public accountancy (CPA) firm are not subject to Texas sales tax if less than 1% of the firm’s total revenue in the prior calendar year is from services in Texas that would otherwise constitute taxable insurance services. Taxable insurance services include: Insurance loss or damage appraisal; insurance inspection; insurance investigation; insurance actuarial analysis or research; insurance claims adjustment or claims processing and insurance loss prevention service. Charges for expenses including travel costs are taxable if related to a taxable insurance service. Insurance services performed on behalf of a CPA firm by an owner of the firm or a member of the firm’s affiliated group are not subject to Texas sales tax if less than 1% of the owner’s or member’s total revenue in the prior calendar year is from services in Texasthat would otherwise constitute taxable insurance services. This does not affect tax liability accruing before January 1, 2018.(S.B. 1083, Laws 2017)