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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 6184.5


6184.5. No local taxing authority. Notwithstanding the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), and Part 1.7 (commencing with Section 7285), no county, city, or district shall impose a sales or use tax on the gross receipts defined in Section 6174.


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