Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614

Annotation 505.0840

(e) MEDICARE PROGRAM

505.0840 Medicare Claims. The sale of an item to a person insured pursuant to Part B of the Medicare Act, where the claim of the person for reimbursement is assigned to the supplier and the supplier files the claim with a carrier (administrator of Medicare claims under contract with the United States), is not exempt as a sale to the United States. This is in accord with the stated position of the United States Department of Health, Education and Welfare, which is charged with administering the Medicare Act. 10/25/78.