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BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0055

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P

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425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0055

(a) Generally

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425.0055 Medicare Part A, Medicare Part B and Medi-Cal. Under Medicare A, health care providers must enter into a contract with the federal government to provide services under that program. Sales of tangible personal property for which payment is made under Medicare A are sales to the United States and are exempt from tax. Sales for which payment is made under Medicare B, Medi-Cal, or private health insurance companies are subject to tax unless exempt pursuant to Regulation 1591. 7/11/91.