The current sales tax rate in Los Angeles
Sales tax in Los Angeles is 9.5% as of 2024. This rate applies to most purchases made within the city limits. The rate is made up of the California state sales tax (7.25%) plus local taxes added by Los Angeles County and the City of Los Angeles.
The exact rate you pay depends on which part of Los Angeles County you are in. Some cities and districts within the county add their own local sales taxes on top of the state rate, which means the total can range from 9.5% to 10.25% depending on your location. If you are shopping in unincorporated areas of Los Angeles County, the rate may differ slightly from the city rate.
Sales tax is added at the point of sale — when you check out at a store or complete an online purchase shipped to a Los Angeles address. The tax is calculated on the subtotal before any discounts are applied, though some items are exempt from sales tax entirely.
Key Takeaways
- Los Angeles city sales tax is 9.5%, but rates in other parts of Los Angeles County range from 9.5% to 10.25% depending on local district taxes.
- The rate is composed of California's 7.25% state sales tax plus local additions from the county and city.
- Groceries, prescription medications, and some medical equipment are not subject to sales tax in California.
- Online purchases shipped to a Los Angeles address are taxed at the rate for your delivery location, not the seller's location.
What items are exempt from sales tax
Not everything you buy in Los Angeles is subject to the 9.5% rate. California law exempts certain categories from sales tax entirely. The most common exemptions are groceries (unprepared food), prescription medications, and medical devices prescribed by a doctor.
Prepared food — meals from restaurants, hot food from a deli counter, or food sold in a food court — is taxed. But raw ingredients you buy at a grocery store to cook at home are not. This distinction matters: a rotisserie chicken from a supermarket deli is taxed, but a raw chicken breast is not.
Prescription eyeglasses, hearing aids, and prosthetic devices are also exempt. Over-the-counter medications and vitamins are taxed, but prescription drugs are not. If you are unsure whether a specific item is taxed, ask the cashier or check your receipt — the tax line will show zero if the item is exempt.
How sales tax is calculated on your purchase
Sales tax is calculated by multiplying your subtotal by the tax rate. If you buy $100 worth of taxable items in Los Angeles, you multiply $100 by 0.095 to get $9.50 in tax, for a total of $109.50. The calculation happens automatically at checkout in stores and online.
If your purchase includes both taxable and exempt items, the cashier or system separates them. A grocery store receipt might show $50 in groceries (no tax) and $20 in prepared food (taxed at 9.5%), so you pay tax only on the $20.
Discounts and coupons are applied before tax is calculated. If you have a coupon for $5 off a $50 purchase, tax is calculated on the $45 subtotal, not the original $50. Some stores calculate tax differently, so check your receipt to see how it was applied.
Sales tax rates in other Los Angeles County cities
The 9.5% rate applies in Los Angeles city proper, but other cities and unincorporated areas in the county have different rates. Long Beach has a 9.5% rate. Santa Monica is 9.5%. Pasadena is 10.25%. Torrance is 10.25%. The variation comes from local district taxes that each city or area adds on top of the state base.
If you live or shop in multiple places within the county, you may see different totals on your receipt depending on where you are. Online retailers calculate tax based on the delivery address, so if you order something to be shipped to Pasadena, you pay Pasadena's rate (10.25%), not Los Angeles city's rate (9.5%).
You can find the exact rate for a specific city or zip code on the California Department of Tax and Fee Administration website, which maintains a searchable database of all sales tax rates in the state.
How online purchases are taxed
When you buy something online and have it shipped to a Los Angeles address, sales tax is charged based on where the item is being delivered, not where the seller is located. If you order from a company in another state and have it shipped to Los Angeles, you still pay Los Angeles sales tax (9.5%).
Most major online retailers now collect sales tax on orders shipped to California. This became standard after 2019 when California law changed to require it. If a retailer does not collect sales tax at checkout, you may owe it when you file your state tax return, though this is rarely enforced for individual purchases.
Digital goods — software, apps, e-books, streaming subscriptions — are generally not subject to sales tax in California, though the rules are complex and change. Physical items shipped to you are always taxed.
Why the rate changed and when it might change again
Sales tax rates in Los Angeles have increased over the past decade as the city and county added local taxes to fund specific services. In 2017, Los Angeles voters approved Measure H, which added a tax on cannabis sales. In 2022, voters approved Measure ULA, a tax on property transfers over $5 million, which is separate from sales tax but reflects the pattern of local revenue measures.
The 9.5% rate has been stable since 2017. Changes to the rate require either a vote by the city council or, in many cases, approval by voters through a ballot measure. If you see a different rate on a receipt, it may mean you are in a different city or district, or a new local tax has been added.
You can check the California Department of Tax and Fee Administration website for the most current rate in your specific location, as rates can shift when new local measures pass.
Frequently Asked Questions
Do I pay sales tax on clothes and shoes in Los Angeles?
Yes. Clothing and shoes are taxed at the standard rate (9.5% in Los Angeles city). California does not have a clothing exemption like some other states do. This applies to all apparel, from t-shirts to winter coats.
What about sales tax on gas and car repairs?
Gasoline is taxed at 9.5% in Los Angeles. Car repairs and maintenance are also taxed. If you buy an oil change or new tires, sales tax applies to the parts and labor.
Is there sales tax on haircuts and salon services?
Yes. Personal services like haircuts, manicures, and massage therapy are subject to sales tax in California. The tax applies to the full price of the service.
Can I return something and get the sales tax back?
When you return an item for a refund, the sales tax is refunded along with the purchase price. If you paid $109.50 for a $100 item plus $9.50 tax and return it, you get the full $109.50 back.
What if I buy something in Los Angeles but live in another state?
You pay sales tax based on where the item is delivered or picked up. If you buy something in a Los Angeles store and have it shipped to your home in Nevada, you pay Los Angeles sales tax. If you pick it up in the store yourself, you pay tax at the point of purchase in Los Angeles.