California's base sales tax rate and how it varies
California's statewide sales tax is 7.25%, but the rate you pay depends on where you buy. Counties and cities add their own taxes on top of the state rate, so your actual rate ranges from 7.25% to over 10% depending on your location. A purchase in one city might cost more in tax than the same purchase across the street in another city.
The 7.25% breaks down as 6% state tax plus 1.25% in county and local taxes. From there, individual counties and cities layer on additional rates. Los Angeles County adds 2.25% on top of the base, for example, bringing the rate to 9.5% in most of Los Angeles. San Francisco adds 1.5%, reaching 8.625%. Rural counties with lower populations often stay closer to the base rate.
Sales tax applies to most goods but not to groceries, prescription medications, or medical devices. Services are generally not taxed in California, though there are exceptions like repairs and alterations.
Key Takeaways
- California's sales tax rate varies by county and city, ranging from 7.25% to over 10%, so you need to know your specific location to find your rate.
- The statewide base is 7.25%, and each county and city adds its own percentage on top of that amount.
- Groceries and prescription medications are exempt from sales tax, but most other goods are taxed.
- You can find your exact rate by entering your address on the California Department of Tax and Fee Administration website or by asking a retailer in your area.
How to find your exact local rate
The California Department of Tax and Fee Administration (CDTFA) maintains a sales tax rate lookup tool on its website. Enter your street address, city, or ZIP code, and the tool returns your exact combined rate. This is the most reliable way to know what you will pay, since rates can differ between neighborhoods in the same city.
If you are shopping online, the retailer's checkout page should calculate tax based on your shipping address. If you are unsure whether a retailer collected tax correctly, you can verify the rate for that location through the CDTFA tool and compare it to your receipt.
County and city rate differences
Counties set their own additional tax rates, and cities can set rates on top of that. This creates a patchwork where neighboring areas have different rates. The table below shows examples of how rates stack in different regions:
| Location | Combined Rate |
|---|---|
| Los Angeles (most areas) | 9.5% |
| San Francisco | 8.625% |
| San Diego (most areas) | 7.75% |
| Sacramento (most areas) | 7.725% |
| Fresno (most areas) | 8.625% |
These rates change when voters approve new local taxes or when existing taxes expire. Some cities have temporary sales tax increases that sunset after a set number of years. Check the CDTFA website if you are planning a large purchase, since a rate change could affect your total cost.
What is and is not taxed
Most tangible goods are subject to sales tax: clothing, electronics, furniture, and vehicles all carry the full rate. Groceries intended for home consumption are exempt — this includes bread, milk, vegetables, and packaged foods you eat at home. Restaurant meals and prepared foods are taxed, even if you take them to go.
Prescription medications and certain medical devices are exempt. Over-the-counter medications like aspirin or cold medicine are taxed. Services like haircuts, repairs, and consulting are generally not taxed, though labor charges on repairs to tangible goods sometimes are, depending on how the transaction is structured.
Digital goods and subscriptions are taxed in California. Streaming services, software downloads, and e-books all carry sales tax. Utilities like electricity and gas have their own tax structure and are not subject to the standard sales tax rate.
Sales tax on online purchases
Online retailers are required to collect and remit California sales tax on orders shipped to California addresses. This applies whether the retailer has a physical location in California or not. The tax is calculated based on the delivery address, not where the retailer is located.
If a retailer fails to collect tax at checkout, you are technically responsible for reporting and paying the tax yourself through California's use tax system. In practice, this rarely happens for individual purchases, but it is worth checking your receipt to confirm tax was included.
How sales tax affects your budget
Sales tax is a point-of-sale cost that increases the price you pay for goods. A $100 purchase in Los Angeles costs $109.50 after tax, while the same purchase in Sacramento costs $107.73. Over time, these differences add up, especially for large purchases like vehicles or appliances.
When budgeting for a purchase, multiply the pre-tax price by your local rate to estimate the total. For a $500 item in an area with 9.5% tax, add $47.50 to your budget. For tax planning purposes, keep receipts showing sales tax paid, since you may be able to deduct state and local taxes (SALT) on your federal return, subject to the $10,000 annual cap.
Frequently Asked Questions
Does California sales tax explore to clothing?
Yes, most clothing is taxed at the full rate. There is no clothing exemption in California. Accessories like hats, belts, and shoes are also taxed.
Do I pay sales tax on used items?
Sales tax on used goods depends on who is selling them. If you buy from a retailer or dealer, tax applies. If you buy from a private individual, no sales tax is due, though you may owe use tax if you did not pay tax at the time of purchase.
What is the difference between sales tax and use tax?
Sales tax is collected by the retailer at the point of sale. Use tax is a tax you owe on purchases where sales tax was not collected — for example, items bought out of state or from private sellers. The rate is the same as your local sales tax rate.
Can I get a sales tax refund if I return an item?
Yes, if the retailer accepts the return and refunds your money, the sales tax is refunded as part of that refund. Keep your receipt to show the tax amount if the retailer does not automatically refund it.
How often do sales tax rates change?
Rates change when voters approve new local taxes or when temporary taxes expire. There is no set schedule. Check the CDTFA website before making a large purchase if you want to confirm the current rate in your area.