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BTLG Table of Contents > Sales and Use Tax Annotations > S > 505.0000 Sales to the United States and Its Instrumentalities > Annotation 505.0860

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S

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505.0000 Sales to the United States and Its Instrumentalities—Regulation 1614

Annotation 505.0860

(e) Medicare Program

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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.