Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
S
505.0000 Sales to the United States and Its Instrumentalities—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.