California's statewide sales tax is 7.25%, but your actual rate depends on your county and city
California sets a base sales tax of 7.25%, which applies everywhere in the state. However, most counties and cities add their own local sales taxes on top of that base rate. Your total sales tax rate — what you actually pay at checkout — is the combination of the state rate plus all local additions that apply to your location. This means the rate you pay in San Francisco is different from the rate in Los Angeles, which is different from the rate in a small town in the Central Valley.
The local additions exist because counties and cities use sales tax revenue to fund schools, transportation, public safety, and other services. Each jurisdiction sets its own rate, so rates can vary significantly even between neighboring cities. A purchase in one city might be taxed at 8.5%, while the same purchase five miles away could be taxed at 8.875%.
Key Takeaways
- California's base state sales tax is 7.25%, but your total rate includes county and city additions that vary by location.
- Most California counties add between 0.5% and 1.5% in local tax, and some cities add additional amounts on top of that.
- The California Department of Tax and Fee Administration publishes a complete list of rates by zip code on its website.
- Your sales tax rate is determined by where the sale takes place, not where you live or where the business is headquartered.
- Some counties and cities have different rates for different types of purchases, such as groceries or prepared food.
How local sales taxes stack on top of the state rate
The 7.25% state rate is the floor. On top of that, counties typically add a county sales tax that ranges from 0.5% to 1.5%. Then cities often add a city sales tax on top of the county rate. Some special districts — such as transit authorities or public safety districts — may add even more.
For example, in Los Angeles County, the county adds 0.5% to the state rate, bringing the total to 7.75%. The City of Los Angeles then adds another 1.5%, making the total rate 9.25%. In San Francisco, the county adds 0.5% and the city adds 1.25%, for a total of 9%. In a smaller city like Fresno, the county adds 1% and the city adds 1%, for a total of 9.25%.
The exact breakdown varies by location because each jurisdiction negotiated its own rate based on local needs and voter approval. Some cities have no additional city tax and rely only on the county rate. Others have multiple local measures stacked together.
Finding your exact sales tax rate by zip code
The California Department of Tax and Fee Administration maintains an online Sales Tax Rate Lookup Tool on its website. You enter your zip code or street address, and the tool returns your exact combined rate. This is the most reliable way to find your rate because it accounts for all local additions, including special district taxes that may not be obvious.
You can also call your city or county tax assessor's office directly. They can tell you the breakdown: how much is state, how much is county, and how much is city. This is useful if you want to understand where the money goes or if you are comparing rates between two nearby locations.
If you are a business owner or accountant, the state also publishes a complete list of all rates by jurisdiction. This list updates when cities or counties change their rates, which happens occasionally when voters approve new measures.
Why rates differ between cities and counties
Sales tax rates are not set arbitrarily. California law requires that any local sales tax increase be approved by voters in that jurisdiction. When a city or county wants to raise its sales tax rate, it must put the measure on the ballot. This is why rates vary so much — different communities have voted for different levels of taxation based on their local priorities and budget needs.
Some jurisdictions have voted for higher rates to fund specific projects, such as a new transit system or school improvements. Others have kept rates lower. Over time, as communities have voted on new measures, the patchwork of rates has become more complex. A few cities have no local addition at all and use only the state rate, though this is rare.
Rates also change occasionally when existing voter-approved measures expire or when new ones pass. The state publishes updates when this happens, but it can take a few weeks for the change to appear in all systems. If you are planning a large purchase and want to know the exact rate that will apply, checking the state lookup tool a few days before is the safest approach.
Sales tax on specific types of purchases
Most items in California are subject to the full combined sales tax rate. However, some categories have different rules. Groceries — unprepared food you buy at a supermarket — are generally not taxed. Prepared food, such as restaurant meals or deli items, is taxed at the full rate. Prescription medications are not taxed, but over-the-counter medications and vitamins are.
Clothing and shoes are taxed at the full rate in California, unlike some other states that exempt them. Gasoline is taxed, but the tax is included in the price you see at the pump. Services — such as haircuts, repairs, or professional fees — are generally not subject to sales tax unless the service is specifically listed as taxable.
If you are unsure whether a specific item is taxable, the California Department of Tax and Fee Administration publishes detailed guidance on its website. You can also ask the retailer at the time of purchase.
How sales tax affects online and out-of-state purchases
California requires that sales tax be collected on most online purchases, even if the seller is located outside California. This rule applies to purchases from large online retailers as well as smaller sellers. The tax rate that applies is the rate for the address where the item is being delivered, not where the seller is located.
If you order something online to be shipped to your home in Los Angeles, you pay Los Angeles's combined rate (9.25% as of this writing). If you order the same item to be shipped to a friend in San Francisco, that order is taxed at San Francisco's rate (8.625%). The retailer is responsible for collecting the correct rate based on the delivery address.
Some sellers, particularly smaller businesses, may not yet be collecting California sales tax on online orders. If you notice that tax was not charged, you may be responsible for reporting and paying it yourself through California's use tax system, though this is rarely enforced for individual consumers.
Frequently Asked Questions
What is the highest sales tax rate in California?
The highest combined rates are typically in the 9.5% to 10.75% range, depending on the city and any special district taxes. Some cities like Santa Monica and West Hollywood have rates above 9.5%. The exact highest rate changes as jurisdictions update their measures, so checking the state lookup tool for a specific location is the most accurate approach.
Do I pay sales tax if I buy something in another state and bring it to California?
No, you do not pay California sales tax on items purchased in another state. However, California may require you to pay "use tax" on those items, which is essentially the same rate as sales tax. In practice, use tax is rarely enforced for individual consumers, but it is technically owed.
Is sales tax included in the price shown on the shelf?
No. Prices shown in California stores do not include sales tax. The tax is added at checkout. This is different from some other countries where tax is included in the displayed price. Always budget for the additional amount when shopping.
Do seniors or low-income people get a sales tax exemption?
California does not offer a general sales tax exemption based on age or income. However, certain items like prescription medications and unprepared groceries are not taxed for everyone. Some counties or cities may offer property tax relief programs, but those are separate from sales tax.
Can a city change its sales tax rate without a vote?
No. California law requires voter approval for any local sales tax increase. A city cannot unilaterally raise its rate. However, existing rates can be adjusted if a previous voter-approved measure expires or if voters approve a new measure.