Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
300.0000 HOSPITALS, INSTITUTIONS AND HOMES FOR THE CARE OF PERSONS—Regulation 1503
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).)