California's statewide sales tax is 7.25 percent, but your actual rate depends on where you live
California sets a base sales tax of 7.25 percent on most purchases. However, counties and cities can add their own local taxes on top of that. The result is that your total sales tax rate varies by location — it could be 7.25 percent in one place and 8.625 percent in another, even within the same county. When you buy something, the tax you pay is determined by the address where the sale happens, not where you live.
This means a purchase at a store in one city might cost more in tax than the same purchase across the street in a neighboring city. Online purchases are taxed based on the delivery address, not the seller's location. Understanding your local rate matters when you are budgeting for large purchases or comparing prices between nearby stores.
Key Takeaways
- California's base sales tax is 7.25 percent statewide, but most counties and cities add local taxes that raise the total to between 7.25 and 10.75 percent.
- Your sales tax rate depends on the address where you make the purchase, not where you live or where the business is based.
- The California Department of Tax and Fee Administration publishes a searchable database of sales tax rates by zip code and city.
- Some items are exempt from sales tax entirely, including most groceries, prescription medications, and medical equipment.
How local taxes stack on top of the state rate
The 7.25 percent state rate is split among three layers: the state itself collects 6.25 percent, and counties and cities share the remaining 1.25 percent. On top of that foundation, individual counties can add a county sales tax, and individual cities can add a city sales tax. Each layer is calculated on the same purchase price, so they compound.
For example, Los Angeles County has a 0.5 percent county tax, and the City of Los Angeles adds a 1.5 percent city tax. That brings the total to 9.5 percent. In San Francisco, the city adds 1.25 percent to the county's 0.5 percent, reaching 9 percent total. Some rural areas with no local additions stay at the base 7.25 percent, while a few densely populated areas reach 10.75 percent or higher.
The local taxes are not optional — they are set by local government and apply to all purchases in that jurisdiction. They fund county and city services, so the rate you pay reflects the local taxes where you shop, not where you live.
Finding your exact sales tax rate
The California Department of Tax and Fee Administration maintains a searchable tool on its website where you can enter your zip code or city name and see the exact combined rate. This is the most reliable way to find your rate because it accounts for all local additions and updates when rates change.
You can also call the California Department of Tax and Fee Administration at 1-800-400-7115 to ask about a specific address. If you are shopping online or planning a large purchase, looking up the rate beforehand takes less than a minute and removes guesswork.
Some retailers display the combined rate at checkout, but not all do. If you see a rate that seems wrong, the Department of Tax and Fee Administration's database is the official source to verify it.
Items that are not subject to sales tax
Not everything you buy is taxed. Most groceries — including bread, milk, vegetables, and meat — are exempt from sales tax. Prescription medications and certain medical equipment are also exempt. The rule is generally that items you need to survive or treat illness are not taxed, while items you buy for convenience or luxury are.
Prepared food and hot food are taxed, but cold groceries from the store are not. Vitamins and over-the-counter medications are taxed, but prescription drugs are not. Diapers and feminine hygiene products became exempt in 2021. If you are unsure whether something is taxed, the retailer's receipt will show whether tax was charged.
Sales tax on online and out-of-state purchases
If you order something online and have it delivered to a California address, you pay sales tax based on your delivery zip code. This applies whether you order from a California business, an out-of-state business, or a marketplace like Amazon. The seller is responsible for collecting and sending the tax to California.
If you order from a business outside California and have it shipped to California, tax is still collected at your delivery address. The only exception is if the seller is not required to collect California tax — this happens rarely and usually only with very small sellers. In practice, assume you will pay California sales tax on anything delivered to a California address.
How sales tax changed over time in California
California's base state rate has been 7.25 percent since 1992. Before that, it was 6 percent. Local rates have changed many times as counties and cities have added or removed taxes to fund specific services or ballot measures. Some cities have raised their rates in the last five years, while others have kept theirs stable for decades.
If you lived in California years ago and remember a different rate, it may have changed since then. The Department of Tax and Fee Administration's website shows the current rate for any location, which is what you will pay today.
Frequently Asked Questions
Is sales tax the same everywhere in California?
No. The state base is 7.25 percent, but counties and cities add local taxes that vary by location. Your total rate depends on the zip code where you make the purchase. Two stores a few blocks apart in different cities can have different rates.
Do I pay sales tax on groceries?
Most groceries are not taxed — milk, bread, vegetables, and meat are exempt. Prepared foods, hot foods, and items from a deli counter are taxed. Candy, soda, and snack foods are also taxed. Check your receipt to see what was taxed and what was not.
What if I buy something online from out of state?
You still pay California sales tax if it is delivered to a California address. The tax is based on your delivery zip code, not where the seller is located. The seller collects the tax and sends it to California.
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 exchange an item for a different one, you pay sales tax on the new item based on its price and your location.
Why is sales tax different in the city versus the county?
Cities can add their own local tax on top of the county tax. This is why a city often has a higher rate than unincorporated areas of the same county. Each local government sets its own rate to fund local services.