New Guidance on Taxability of Medical Record Retrieval Services in Texas
This Bulletin is brought to you by AHLA’s Tax and Finance Practice Group.
- March 15, 2022
- Nicholas Kump , King & Spalding LLP
The Texas Comptroller of Public Accounts recently issued a private letter ruling detailing the taxability of medical record retrieval services. Health care lawyers use these services in a variety of contexts including litigation where medical records are used in provider-payer disputes and malpractice claims. Most states tax tangible personal property with specified exemptions and subject certain services to sales and use taxes as well. Among these services are “data processing services” or “information services” and as explained in this article, practitioners using these services and health care providers that perform these services should be aware of the evolving tax landscape.
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