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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 2. THE SALES TAX

Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*

Section 6175


6175. Imposition and rate of tax. Notwithstanding any other provisions in this part, for the privilege of selling Medi-Cal health care services at retail, a tax is hereby extended to all sellers of Medi-Cal managed care plans at the rate of 3.9375 percent of the gross receipts of any seller from the sale of all Medi-Cal managed care plans sold at retail in this state.


* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.