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 505.0860

(e) MEDICARE PROGRAM

505.0860 Medicare Contractor. Purchases of tangible personal property by a life insurance company, serving as a Medicare contractor, for use in administering the Medicare program are not exempt under section 6381. Some states establish that a life insurance company which serves as a Medicare contractor is an instrumentality of the United States when administering the Medicare program for purposes of that state. However, unlike other states, California does not have a statutory provision which expands the definition of "instrumentality of the United States" beyond the definition given to that term by the United States. 4/9/91.