California's sales tax rate and what it covers
California's statewide sales tax is 7.25 percent. However, most counties and cities add their own local sales taxes on top of that, so the total rate you pay at checkout ranges from 7.25 percent to over 10 percent depending on where you shop. The rate varies by location because each county and many cities within those counties set their own additional tax.
Sales tax applies to most goods you buy in stores — clothing, electronics, groceries, furniture, and similar items. It does not apply to services like haircuts, car repairs, or medical visits. Some goods are exempt: unprepared food (like raw vegetables or meat from a grocery store) is not taxed, but prepared food from a restaurant or deli counter is.
The tax is collected by the seller at the point of sale and sent to the state and local tax authorities. You do not file anything yourself as a buyer — the store handles it all.
Key Takeaways
- California's base sales tax is 7.25 percent, but your actual rate depends on your county and city, often reaching 8 to 10 percent or higher.
- Sales tax applies to most goods but not to unprepared food, services, or certain medical and educational items.
- The seller collects and remits the tax; you see it added to your receipt but do not file paperwork yourself.
- Online purchases from out-of-state sellers may or may not be taxed depending on whether the seller has a physical presence in California.
- Some counties and cities post their exact combined rate online, so you can look up what you will pay in your area.
How local taxes stack on top of the state rate
The 7.25 percent state rate is the floor. On top of that, each county adds a county sales tax (usually 0.5 to 1.5 percent), and many cities add a city sales tax (often 0.25 to 1 percent). A few special districts may add more for specific purposes like transit or public safety.
This means a purchase in San Francisco might be taxed at 8.625 percent, while the same item in a different part of the Bay Area could be 8.5 percent or 9.375 percent. The variation is real and significant on large purchases.
You can find your exact local rate by entering your zip code on the California Department of Tax and Fee Administration website, or by asking a cashier. Many stores also display the combined rate at checkout.
What is and is not taxed in California
Taxed items include clothing, shoes, electronics, furniture, toys, books, and most other tangible goods. Prepared food — anything served hot, or anything you eat at a restaurant or food truck — is taxed. Alcohol and tobacco are taxed at the regular rate (plus excise taxes on top).
Not taxed are unprepared groceries (raw meat, vegetables, bread, milk, eggs), prescription medications, medical devices prescribed by a doctor, and most services (haircuts, plumbing, legal advice). Education and training are generally not taxed if provided by schools or certain nonprofits, though some private tutoring may be.
The line between taxed and untaxed can be confusing. A rotisserie chicken from a grocery store deli is taxed because it is prepared. A raw chicken from the meat counter is not. A coffee you drink in the café is taxed; a bag of coffee beans you take home is not.
Sales tax on online and out-of-state purchases
If you order from an online retailer that has a warehouse, office, or other physical presence in California, sales tax is collected at checkout. If the seller has no California presence, they may not collect tax — but California law requires you to pay "use tax" on those purchases yourself when you file your state income tax return. In practice, most individual buyers do not report this, but it is technically owed.
Major online retailers like Amazon now collect California sales tax on most purchases because they have distribution centers in the state. Smaller sellers or those based entirely outside California may not. If you are unsure whether tax was charged, check your receipt or the seller's tax policy.
Who collects and where the money goes
The seller — whether a store, restaurant, gas station, or online retailer — collects the tax from you and holds it temporarily. They then remit it to the California Department of Tax and Fee Administration, which distributes the money to the state general fund, the county, and the city where the sale occurred.
Sellers are responsible for collecting the correct amount based on the location of the sale. If a store makes a mistake and collects too much or too little, the seller (not you) is liable to the state. You should never have to pay tax twice or dispute a tax charge directly with the government.
How to find your exact local sales tax rate
The easiest way is to visit the California Department of Tax and Fee Administration website and use their sales tax rate lookup tool. Enter your zip code or address, and it will show you the combined state, county, and city rate for that location.
You can also call your city or county tax assessor's office, or simply ask a cashier at a local store. Many receipts also print the tax rate at the bottom. If you shop in multiple cities or counties regularly, the rates may differ slightly, so it is worth checking if you are making a large purchase.
Frequently Asked Questions
Why does my sales tax rate differ from the person next to me?
You may live in different cities or counties. Even within the same city, a store on one side of a city line might have a different rate than one on the other side. The combined rate depends on which county and city tax jurisdictions apply to that specific address.
Do I pay sales tax on groceries?
Not on unprepared food like raw meat, vegetables, bread, milk, or eggs. You do pay tax on prepared foods (deli items, hot foods, restaurant meals) and on non-food grocery items like paper towels or cleaning supplies.
Can I get a refund on sales tax I already paid?
Generally no, unless the store made an error or you return the item. Sales tax is final once you complete the purchase. If you believe you were overcharged, contact the store first; if they cannot resolve it, you can file a complaint with the California Department of Tax and Fee Administration.
Do I have to pay sales tax on online purchases from out-of-state sellers?
If the seller has no California presence, they may not collect it at checkout. However, California law requires you to pay use tax on those purchases yourself. Most individual buyers do not report this, but it is technically owed when you file your state tax return.
Is there sales tax on services like haircuts or car repairs?
No. Sales tax applies to tangible goods, not services. A haircut, plumbing repair, or doctor visit is not taxed. However, if you buy a product as part of the service (like a haircut plus a bottle of shampoo), the product portion may be taxed.