The Texas Comptroller has issued a private letter
ruling holding that a taxpayer providing insurance
tracking/notification services to lenders was not providing taxable
services. Although the taxpayer used computers in performing the
service, the Comptroller found that such service was not considered
a taxable data processing service or a taxable insurance service.
This private letter ruling is significant because it demonstrates
the Comptroller’s consideration of all relevant facts in
determining the “essence of the transaction.”
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