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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
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.