Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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135.0000 BANKS AND INSURANCE COMPANIES—Regulation 1567

Annotation 135.0275

135.0275 Nonprofit Hospital Service Plan. A nonprofit hospital service plan is not an "insurer" as defined by Article XIII, section 28 of the California Constitution. Thus, they are subject to use tax in California. 4/18/89.