California's statewide sales tax is 7.25 percent, but your actual rate depends on your county and city

California does not have a single sales tax rate across the state. The base rate is 7.25 percent, set by the state. On top of that, your county adds a rate, and your city may add another. The total you pay at checkout ranges from 7.25 percent (in a few places with no local additions) to over 10 percent in some cities. Where you buy matters — the same item costs different amounts in sales tax depending on the store's location.

The state collects the base 7.25 percent. Counties then add their own rate, typically between 0.25 and 1.25 percent. Cities can add on top of the county rate. A city in Los Angeles County, for example, pays the state's 7.25 percent, plus Los Angeles County's 0.5 percent, plus the city's own rate — which varies by city within the county.

Key Takeaways

  • California's base sales tax is 7.25 percent statewide, but counties and cities add their own rates on top.
  • Your total sales tax rate depends on both your county and your specific city, so two stores a few miles apart may charge different rates.
  • Sales tax rates in California range from 7.25 percent to over 10 percent depending on location.
  • You can find your exact local rate by entering your address or ZIP code into the California Department of Tax and Fee Administration's online lookup tool.
  • Some items are exempt from sales tax in California, including most groceries, prescription medications, and medical equipment.

How county and city rates stack on top of the state rate

The 7.25 percent state rate is the floor. Every county in California adds at least some local rate on top of it. Los Angeles County adds 0.5 percent, making the county-level total 7.75 percent. But within Los Angeles County, individual cities add their own rates — Long Beach adds 1.25 percent, so the total in Long Beach is 9.5 percent. Santa Monica adds 1.5 percent, bringing its total to 8.75 percent.

This means two people buying the same item in different cities within the same county pay different sales tax. A $100 purchase in Long Beach costs $9.50 in sales tax. The same purchase in Santa Monica costs $8.75. The difference comes entirely from the city rate.

Some counties have no city-level additions, so the rate is just the state rate plus the county rate. Other counties have many cities, each with its own rate. The only way to know your exact rate is to look it up by address.

Finding your specific sales tax rate

The California Department of Tax and Fee Administration maintains an online sales tax rate lookup tool. You enter your street address or ZIP code, and it returns your exact combined rate. This is the most reliable method because it accounts for city boundaries — ZIP codes sometimes cross city lines, so entering a ZIP code alone may not be precise enough.

If you are a business owner or accountant, you can also download the full list of rates by county and city from the same website. The rates change occasionally when cities or counties pass new measures, so the lookup tool is updated regularly.

For a quick estimate, you can also search "[your city name] California sales tax rate" online, but verify the result with the official lookup tool before relying on it for business purposes.

What items are exempt from sales tax in California

Not everything you buy is subject to sales tax. Most groceries — fresh produce, meat, dairy, bread — are exempt. Prescription medications are exempt. Medical equipment prescribed by a doctor, like wheelchairs or diabetic testing supplies, is exempt. Durable medical equipment for home use is generally exempt as well.

Clothing and footwear are taxable in California, with no exemption for children's clothing. Services like haircuts, repairs, and labor are generally taxable. Digital downloads and streaming services are taxable. Prepared food and hot food are taxable, but cold food you assemble yourself (like a sandwich from a deli counter) may not be, depending on how it is prepared and sold.

The line between taxable and exempt can be unclear for some items. When in doubt, the receipt will show whether tax was charged. If you believe an item was taxed incorrectly, contact the retailer or the California Department of Tax and Fee Administration.

How sales tax rates have changed and why they vary so much

California's base rate of 7.25 percent has been in place since 1992. County and city rates have been added and adjusted many times since then, usually through voter-approved measures. Cities and counties use sales tax revenue to fund schools, public safety, transportation, and other services. When a city needs funding, it may ask voters to approve a sales tax increase.

The variation across the state reflects different funding needs and voter decisions in different places. A city with aging infrastructure or growing schools may have a higher rate than a neighboring city with different priorities. Over time, this has created a patchwork of rates that can differ significantly within short distances.

Some cities have temporary sales tax increases that are set to expire on a specific date. If you live in or frequently shop in a city with a temporary rate, that rate will change on the expiration date. The lookup tool shows current rates, but it is worth checking periodically if you are in a location with a temporary measure.

Sales tax on online and out-of-state purchases

If you buy something online from a California retailer and have it shipped to a California address, you pay the sales tax rate for the delivery address, not the retailer's location. If you order from an out-of-state retailer and have it shipped to California, California sales tax applies if the retailer has a physical presence in California or meets certain sales thresholds. Most large online retailers now collect California sales tax on orders shipped to California addresses.

If you buy something in person while traveling to another state and bring it back to California, you do not pay California sales tax at the time of purchase. However, California law technically requires you to pay "use tax" on items you bring into the state, though this is rarely enforced for personal purchases. Use tax is the same rate as sales tax for your location.

Frequently Asked Questions

What is the sales tax rate in my city?

Use the California Department of Tax and Fee Administration's online lookup tool at cdtfa.ca.gov. Enter your street address or ZIP code to see your exact combined state, county, and city rate. Rates vary by location, so this is the fastest way to find your specific number.

Why is sales tax so high in some California cities?

Cities and counties add their own rates on top of the state's 7.25 percent to fund local services like schools, police, and roads. When a city needs more revenue, it can ask voters to approve a sales tax increase. Over time, this has created rates ranging from 7.25 percent to over 10 percent depending on local funding decisions.

Do I have to pay sales tax on groceries?

Most groceries are exempt from sales tax in California, including fresh produce, meat, dairy, and bread. Prepared foods, hot foods, and items like candy and soda are taxable. If you are unsure whether a specific item is taxed, check your receipt or ask the cashier.

Does sales tax apply to online purchases shipped to California?

Yes, if you order from a retailer with a California presence or that meets sales thresholds, California sales tax applies to orders shipped to a California address. The tax rate is based on your delivery address, not the retailer's location. Most large online retailers collect this tax automatically.

Can sales tax rates change?

Yes. Cities and counties can pass new measures to adjust rates, usually through voter approval. Some increases are temporary and expire on a set date. Check the lookup tool periodically if you live in a location where a temporary rate is in effect.