Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700

Annotation 460.0010

460.0010 Billing Pursuant to California Medical Assistance Program (Medi-Cal). Pursuant to Medi-Cal regulations (Title 22, California Code of Regulations, section 51520(c)) payment for medical supplies include an amount for sales tax reimbursement. When the retailer codes his invoice to alert Medi-Cal that the price billed includes sales tax reimbursement, the retailer notifies Medi-Cal that payment will include an amount for sales tax pursuant to the medical regulations. This is sufficient notice to establish the presumption that the property is sold at a price that includes tax reimbursement pursuant to Regulation 1700. Accordingly, amounts billed for such sales should be considered tax included. 10/5/88. (Am. 2003–3).