California's base sales tax rate and how it breaks down
California's statewide sales tax rate is 7.25 percent. This is the floor — the minimum you pay on most purchases. However, the actual rate you pay depends on where you buy something, because counties and cities can add their own taxes on top of the state rate.
The 7.25 percent breaks down this way: 6 percent goes to the state, and 1.25 percent is split among counties. On top of that, individual counties and cities can add district taxes that range from 0.1 percent to over 2 percent. This means the total sales tax you see at checkout can be anywhere from 7.25 percent in a few places to over 10 percent in others. The rate that applies is the one where the sale physically happens — where you hand over money or pick up the item. If you buy something online and it ships to a California address, the tax rate for your delivery location applies, not the seller's location.
Key Takeaways
- California's statewide base rate is 7.25 percent, but your actual rate depends on your county and city.
- Counties and cities layer their own taxes on top of the state rate, pushing totals as high as 10.375 percent in some areas.
- The tax rate that applies is determined by where you make the purchase or where a shipped item is delivered, not where the seller is located.
- Groceries, prescription medications, and some medical equipment are generally exempt from sales tax in California, though prepared foods and candy are taxed.
- You can find your exact local rate by entering your zip code into the California Department of Tax and Fee Administration's online rate lookup tool.
Why sales tax rates vary so much across California
California allows counties to impose a sales tax of up to 1.25 percent on top of the state's 6 percent. Most counties use this authority. Then cities and special districts can add their own taxes — these are called district taxes or local option taxes. A city might add 0.5 percent, a transit district another 0.25 percent, and a county another 0.5 percent, all stacking on the same purchase.
This layering exists because California limits what cities and counties can charge for property tax, so they turned to sales tax as a way to fund schools, transit, and local services. The result is that two neighborhoods a few miles apart can have significantly different rates. Los Angeles city proper has a rate of 9.5 percent. Nearby unincorporated areas of Los Angeles County might be 9.25 percent. Cross into a different county and you might drop to 8.5 percent. The rates are not random — they reflect local ballot measures and state law changes over decades. When you see a rate that seems unusually high or low, it usually means that city or county passed a specific measure to fund something: a transit system, a homeless services initiative, or a school bond.
Sales tax rates in major California cities and counties
These rates are current as of 2024, but they change when cities or counties pass new measures. The rate in your specific zip code may differ from the city rate if you are in an unincorporated area or if special districts have added their own taxes.
| Location | Sales Tax Rate |
|---|---|
| Los Angeles (city) | 9.5% |
| San Francisco | 8.625% |
| San Diego (city) | 7.75% |
| Sacramento (city) | 7.725% |
| Oakland | 10.25% |
| Long Beach | 9.5% |
| Fresno (city) | 8.625% |
| Riverside (city) | 7.725% |
| Kern County (unincorporated) | 8.375% |
| Santa Clara County (unincorporated) | 9.375% |
The safest way to confirm your exact rate is to use the California Department of Tax and Fee Administration's rate lookup tool on their website — you enter your zip code and it returns the precise rate for that location. This accounts for all the layers of tax that apply to your specific address.
What is and is not taxed in California
Most items are subject to sales tax in California, but some categories are exempt. Groceries — unprepared food you cook at home — are not taxed. This includes bread, milk, vegetables, meat, and frozen vegetables. However, prepared foods, hot foods, and anything sold at a restaurant or deli counter are taxed.
Prescription medications are exempt from sales tax. Over-the-counter medications like aspirin or cold medicine are taxed. Medical equipment prescribed by a doctor — such as wheelchairs, canes, or diabetic testing supplies — is generally exempt, but the rules depend on the specific item and how it is classified. Clothing and shoes are taxed in California, with no exemption for children's clothing. Diapers and feminine hygiene products are taxed. Services like haircuts, car repairs, and plumbing are generally not subject to sales tax, though labor charges on taxable items sometimes are. The line between a service and a taxable good can be unclear — if you are unsure whether something will be taxed, ask the seller before you buy.
How to find your exact local sales tax rate
The California Department of Tax and Fee Administration maintains an online sales tax rate lookup tool. You enter your zip code, and it returns the combined state, county, and local rate for that location. This is the most reliable way to know your rate, because it accounts for all the layers of tax that apply to your specific address. The lookup tool is free and does not require you to log in or provide personal information.
You can search by zip code, city name, or street address. If you are buying something online and want to know what tax will apply, enter the zip code where the item will be delivered. If you are a business owner or tax professional, the California Department of Tax and Fee Administration also publishes a complete list of all county and district tax rates, updated regularly. This is more detailed than the zip code lookup and shows the breakdown of which taxes apply in each area.
Frequently Asked Questions
Does California have sales tax on groceries?
No. Unprepared groceries — items you buy to cook at home — are exempt from sales tax in California. This includes produce, meat, dairy, bread, and frozen vegetables. However, prepared foods, hot foods, deli items, and anything sold ready to eat are taxed at the full local rate.
What is the highest sales tax rate in California?
The highest combined rate is 10.375 percent, found in a few small areas. Most major cities fall between 8.5 and 10 percent. The lowest rate is 7.25 percent in a handful of unincorporated areas with no local district taxes. Your exact rate depends on your zip code.
Do I pay California sales tax on online purchases?
Yes. When you buy something online and have it shipped to a California address, sales tax applies based on your delivery zip code. The seller is responsible for collecting and remitting this tax. If a seller does not collect tax, you may owe it when you file your state tax return, though this is rarely enforced for individual purchases.
Is clothing taxed in California?
Yes. Clothing and shoes are subject to sales tax in California at your local rate. There is no exemption for children's clothing or any other type of apparel. This applies whether you buy in a store or online.
How often do sales tax rates change?
Rates change when cities or counties pass new ballot measures to add or remove local taxes. This can happen several times a year in different parts of the state. The California Department of Tax and Fee Administration updates their rate tables regularly, so check the lookup tool if you have not verified your rate recently.