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%, but almost every county and city adds its own tax on top of that. Your total rate where you live or shop could be anywhere from 7.25% to over 10%, depending on which combination of local taxes apply. The rate you pay is determined by the address where the sale happens, not where you live.
When you buy something in California, the seller uses the tax rate for that specific location. If you buy groceries in San Francisco, you pay San Francisco's rate. If you drive to a neighboring county to shop, you pay that county's rate instead. This means the same item costs different amounts in tax depending on where you purchase it.
Key Takeaways
- California's base rate of 7.25% applies statewide, but counties and cities layer additional taxes on top, making your actual rate between 7.25% and over 10%.
- Your sales tax rate is based on where the purchase happens, not where you live, so the same product costs different amounts in tax across different locations.
- Most counties add 1% to 2.5% in local taxes, and some cities add another 0.5% to 1.5% on top of that.
- You can find your exact rate by entering your address into the California Department of Tax and Fee Administration's online lookup tool.
How California's layered tax system works
The 7.25% base rate breaks down into three parts: 6% goes to the state, 1.25% goes to counties. On top of that, most counties add their own tax, and many cities add another layer. This stacking is why two stores a few miles apart can have different tax rates.
For example, Los Angeles County's base combined rate is 9.5% (the state's 7.25% plus the county's 2.25%). But if you shop in the city of Los Angeles itself, you pay 9.5%. If you shop in Long Beach, also in LA County, you pay 10.25% because Long Beach adds an extra 0.75%. If you cross into Orange County, the rate drops to 7.75%.
Some cities have no additional local tax and use only the county rate. Others have added taxes for specific purposes — transit, homelessness services, parks, or general revenue. The tax rate can change at city boundaries, sometimes by a full percentage point or more.
Finding your exact sales tax rate
The California Department of Tax and Fee Administration maintains an online sales tax rate lookup tool. You enter your street address, city, and ZIP code, and it returns your exact combined rate. This is the most reliable way to know what you'll pay, because rates can vary by neighborhood in larger cities.
You can also call the Department of Tax and Fee Administration at 1-800-400-7115 to ask about a specific address. Local city or county tax assessor offices can also provide your rate, though the state's online tool is usually faster.
If you're a business owner or handle sales, you need to register with the California Department of Tax and Fee Administration and collect the correct rate for each location where you make sales. Using the wrong rate can result in penalties.
Which items are taxed and which are not
Most tangible goods are subject to sales tax in California. Clothing, electronics, furniture, and groceries all get taxed. However, some items are exempt or taxed differently.
Groceries for home consumption — bread, milk, vegetables, meat, canned goods — are not taxed. Prepared food and food eaten at a restaurant or cafe is taxed. Medicine and medical devices are generally not taxed if they have a prescription, but over-the-counter medications are taxed. Prescription eyeglasses and hearing aids are not taxed.
Services are usually not taxed unless they're specifically listed as taxable. Haircuts, plumbing repairs, and doctor visits are not subject to sales tax. However, some services bundled with products — like installation or delivery — may be taxable depending on how they're structured.
Sales tax rates in major California cities
| City | County | Combined Rate |
|---|---|---|
| Los Angeles | Los Angeles | 9.5% |
| San Francisco | San Francisco | 8.625% |
| San Diego | San Diego | 7.75% |
| Long Beach | Los Angeles | 10.25% |
| Oakland | Alameda | 10.25% |
| Sacramento | Sacramento | 8.625% |
| Fresno | Fresno | 8.625% |
| San Jose | Santa Clara | 9.375% |
These rates are current but can change when cities or counties pass new tax measures. Check the state's lookup tool to confirm the rate for your specific address, since rates can vary within the same city.
When sales tax rates change
Local sales tax rates change when cities or counties pass new tax measures, usually through voter approval. These changes typically take effect on the first day of a month, often January 1 or July 1. The state publishes a calendar of rate changes each year.
If you own a business, you need to know when your local rate changes so you can update your systems. The California Department of Tax and Fee Administration sends notices to registered businesses, but you can also check their website for upcoming changes in your area.
Temporary tax increases are rare but do happen. Some cities have passed temporary sales tax increases to fund specific projects or respond to budget shortfalls. These have expiration dates, after which the rate drops back down.
Frequently Asked Questions
Do I pay sales tax on online purchases from California sellers?
Yes. California requires online sellers to collect and pay sales tax on purchases shipped to California addresses, regardless of where the seller is located. You pay the rate for your delivery address, not the seller's location.
Is there a sales tax on used items or secondhand goods?
Yes, sales tax applies to used goods sold by businesses. If you sell a used item to another person privately, no sales tax is due. But if you buy used items from a thrift store, consignment shop, or online marketplace run by a business, sales tax applies.
Do I have to pay sales tax if I buy something out of state and bring it to California?
No. Sales tax is due only at the point of sale. If you buy something in Nevada or Oregon and bring it home to California, you don't owe California sales tax on it. However, if you buy it online from an out-of-state seller and have it shipped to California, you pay California's rate.
Can I get a sales tax refund if I overpaid?
If a seller charged you the wrong rate by mistake, contact the seller first — they may issue a refund. If the seller won't refund it, you can file a claim with the California Department of Tax and Fee Administration, though this is uncommon for small amounts.
What's the difference between sales tax and use tax?
Sales tax is collected by the seller at the time of purchase. Use tax is a backup tax you owe directly to California if you buy something out of state and don't pay sales tax on it. Most people never file use tax because it's rarely enforced for individual purchases, but businesses are required to track and report it.