The current sales tax rate in Los Angeles
The sales tax rate in Los Angeles is 9.5%. This rate applies to most purchases within the city limits. However, the exact rate you pay depends on which part of Los Angeles County you are in, because different cities and districts add their own local taxes on top of the state base rate.
California's state sales tax is 7.25%. Los Angeles County adds a 0.25% county tax. The City of Los Angeles then adds a 2% city tax. When you add these together — 7.25% + 0.25% + 2% — you get 9.5%. If you shop in an unincorporated area of Los Angeles County outside the city, your rate will be lower, typically 8.25% to 9.5% depending on the specific district.
Sales tax is collected at the point of sale. The retailer adds it to your bill, collects it from you, and sends it to the state and local tax authorities. You do not pay sales tax separately or file anything yourself as a buyer.
Key Takeaways
- Los Angeles city sales tax is 9.5%, made up of state (7.25%), county (0.25%), and city (2%) portions.
- Different cities and unincorporated areas in Los Angeles County have different rates, ranging from 8.25% to 9.5%.
- Sales tax is added at checkout and collected by the retailer, not paid separately by the buyer.
- Some items are exempt from sales tax, including most groceries, prescription medications, and medical equipment.
- Online purchases from retailers without a physical location in California may not have sales tax added at checkout, but California law requires you to report and pay use tax on those purchases.
What items are exempt from sales tax in California
Not everything you buy is subject to sales tax. California law exempts certain categories of goods, primarily those considered necessities. Groceries — unprepared food like produce, meat, dairy, and bread — are not taxed. Prepared foods, restaurant meals, and hot foods are taxed. Candy and soda are also taxed because they are not classified as groceries.
Prescription medications are exempt when dispensed by a licensed pharmacist with a valid prescription. Over-the-counter medications like aspirin or cold medicine are taxed. Medical equipment prescribed by a doctor — such as wheelchairs, hearing aids, or diabetic testing supplies — is generally exempt, but you may need to provide documentation of the prescription.
Clothing and footwear are taxed in California, with no exemption for children's clothing. Some states exempt children's clothes, but California does not. Diapers and feminine hygiene products are also taxed.
Sales tax rates in other parts of Los Angeles County
The 9.5% rate applies only within Los Angeles city limits. If you live or shop elsewhere in Los Angeles County, your rate will differ. The variation exists because each city and special district can impose its own local sales tax on top of the state and county base.
| Area | Sales Tax Rate |
|---|---|
| Los Angeles city | 9.5% |
| Long Beach | 9.5% |
| Santa Monica | 9.5% |
| Pasadena | 9.5% |
| Unincorporated Los Angeles County | 8.25% to 9.25% |
Many cities in the county have the same 9.5% rate because they impose the same local tax percentages. However, some smaller cities or unincorporated areas may have lower rates. If you are unsure which rate applies to your location, you can check the California Department of Tax and Fee Administration website or call your city's finance department.
How sales tax changed in Los Angeles over time
Los Angeles sales tax has increased several times over the past two decades. In 2009, the rate was 8.625%. It rose to 9.25% in 2010 when the state increased its portion. The city added an additional 2% tax in 2017, bringing the total to 9.5%, where it has remained.
These increases happened because the state, county, and city each raised their portions at different times to fund various programs and services. State increases typically fund education and general operations. County and city increases often fund specific local needs like transportation, housing, or public safety. When any of these three levels raises its rate, the total you pay at checkout goes up immediately.
Online purchases and use tax
If you order something online from a retailer that does not have a physical location in California, sales tax may not be added at checkout. However, California law requires you to pay use tax on that purchase. Use tax is the same rate as sales tax — 9.5% in Los Angeles — but you are responsible for calculating and reporting it yourself.
In practice, most large online retailers now collect California sales tax automatically, including Amazon, Walmart, and Target. Smaller retailers or out-of-state sellers may not. If you make a purchase from an out-of-state retailer and no tax was collected, you are technically required to report the purchase on your California tax return and pay the use tax. Many people do not do this, but it is the law.
The California Department of Tax and Fee Administration publishes a list of retailers that are required to collect sales tax. If you are unsure whether a retailer should have charged you tax, you can check that list or contact the retailer directly.
Frequently Asked Questions
Is sales tax the same everywhere in Los Angeles County?
No. Los Angeles city is 9.5%, but other cities like Long Beach and Santa Monica are also 9.5%, while some unincorporated areas are 8.25% to 9.25%. The rate depends on which city or district you are in. Check your receipt or the retailer's location to see which rate applied.
Do I pay sales tax on groceries?
Unprepared groceries like produce, meat, bread, and dairy are not taxed. Prepared foods, restaurant meals, hot foods, candy, and soda are taxed. If you are unsure whether a specific item is considered a grocery, look at your receipt — taxed items will show the tax amount.
What if I buy something online from out of state?
If the retailer does not have a California location and does not collect sales tax at checkout, you are required to pay use tax on your California tax return. Most major retailers now collect tax automatically. For smaller sellers, you may need to calculate and report it yourself, though enforcement is limited.
Can I get a refund of sales tax I already paid?
Generally, no. Sales tax is final once you pay it. However, if you return an item and receive a refund, the sales tax you paid on that item is also refunded. Keep your receipt to show the original tax amount when you return something.
Does sales tax apply to services in Los Angeles?
Most services are not subject to sales tax in California. Haircuts, repairs, consulting, and labor are generally not taxed. However, some specific services like hotel stays and certain entertainment are taxed. The rule is narrow: sales tax applies mainly to tangible goods, not services.