Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > B > 135.0000 Banks And Insurance Companies > Annotation 135.0275

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   

B

135.0000 Banks And Insurance Companies—Regulation 1567

Annotation 135.0275

135.0275 Nonprofit Hospital Service Plan. A nonprofit hospital service plan is not an "insurer" as defined by Article XIII, section 28 of the California Constitution. Thus, they are subject to use tax in California. 4/18/89.