Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

B

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.