Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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H

300.0000 HOSPITALS, INSTITUTIONS AND HOMES FOR THE CARE OF PERSONS—Regulation 1503

Annotation 300.0006

300.0006 Billing Methods. When a hospital sends a bill to a patient and to the patient's insurer, it is the bill sent to the patient that is relevant in determining whether the hospital is the retailer or the consumer under Regulation 1503. 5/28/93. (Am. 2003–3).

(Note: Changes to Regulation 1503, effective June 1, 2001, replaced the "administered vs. nonadministered" concept with the new procedures specified in subdivision (b)(2).)