California's base sales tax is 7.25%, but your actual rate depends on your county and city
California sets a statewide sales tax floor of 7.25%, but most counties and cities add their own local taxes on top of that. Your total rate can range from 7.25% to over 10%, depending on where you make the purchase. The rate that applies is the one where the sale physically happens — not where you live or where the seller is based.
Local tax rates change periodically when counties or cities pass new measures or when existing taxes expire. The rate you see on a receipt today may differ from next year's rate in the same location. If you are buying something across county lines or ordering from out of state, the tax rules shift significantly.
Key Takeaways
- California's statewide base rate is 7.25%, but nearly every county adds local taxes that raise the total to between 7.25% and 10.5%.
- The tax rate that applies is determined by the location where the purchase happens, not where you live or where the business is registered.
- County and city tax rates can change when voters pass new measures or when temporary taxes expire, so rates are not fixed year to year.
- Online purchases are taxed based on the delivery address in California, not the seller's location.
- Some items are exempt from sales tax entirely, including groceries, prescription medications, and medical equipment.
How the statewide and local rates stack together
The 7.25% statewide rate is split among three layers: the state takes 6%, the county takes 1%, and a small portion funds local transit in some areas. On top of that, individual counties can add their own rate (usually between 0.5% and 2.5%), and cities within those counties can add even more. A city in Los Angeles County, for example, might have a total rate of 9.5% or higher.
The way these stack means that two stores on opposite sides of a city border can have different tax rates. A purchase in one jurisdiction might be taxed at 8.25%, while the same purchase a few blocks away in a different city could be 8.875%. This is why receipts from different locations in the same region often show different totals.
Sales tax rates by major California counties
| County | Base Combined Rate | Range Within County |
|---|---|---|
| Los Angeles | 9.5% | 9.5% to 10.25% |
| San Francisco | 8.625% | 8.625% |
| San Diego | 7.75% | 7.75% to 8.75% |
| Orange | 7.75% | 7.75% to 8.75% |
| Riverside | 7.725% | 7.725% to 8.725% |
| Sacramento | 7.725% | 7.725% to 8.725% |
| Alameda | 8.625% | 8.625% to 8.75% |
| Santa Clara | 9.375% | 9.375% to 9.625% |
These rates represent the combined county and city totals as of the most recent updates, but they change when new local measures pass or existing taxes expire. Cities within each county often have slightly different rates depending on whether they have added their own local tax. The table shows the typical range you will encounter in each county, but your specific location may fall outside these numbers.
What is and is not taxed in California
Groceries and food for home consumption are exempt from sales tax in California. This includes bread, milk, vegetables, meat, and other items you buy to prepare at home. However, prepared food, hot food, and food you eat at a restaurant or cafe are taxed at the full rate.
Prescription medications are not taxed. Over-the-counter medications like pain relievers or cold medicine are taxed. Medical equipment prescribed by a doctor — such as wheelchairs, crutches, or diabetic testing supplies — is usually exempt, but you may need to provide a prescription or doctor's note at the time of purchase.
Clothing and shoes are taxed in California, with no exemption for children's clothing or any other category. Gasoline is taxed, and the rate includes both state and local sales tax plus state and federal excise taxes. Services are generally not subject to sales tax unless they are specifically listed as taxable — for example, haircuts and repairs are not taxed, but some labor charges tied to product sales may be.
How online and out-of-state purchases are taxed
If you order something online and have it delivered to a California address, California sales tax applies based on your delivery address, not the seller's location. This is true whether you buy from an in-state business, an out-of-state retailer, or a marketplace like Amazon. The seller is responsible for collecting and sending the tax to California.
If you buy something in another state and bring it into California, you do not pay California sales tax at the time of purchase. However, California law requires you to pay a "use tax" equal to the sales tax rate in your county on items you bring in or have shipped to you. In practice, this is rarely enforced for personal purchases, but it is technically owed.
When and how sales tax rates change
County and city sales taxes are usually approved by voters through ballot measures. When a measure passes, it typically takes effect on the first day of the following month or quarter. Some taxes are permanent, while others are temporary and expire after a set number of years — for example, a city might pass a 0.5% tax that is set to expire in 2030.
When a temporary tax is about to expire, the city or county may put another measure on the ballot to extend it or replace it with a different rate. This means the rate in your area can change multiple times over a decade. The California Department of Tax and Fee Administration publishes current rates by location, and most county tax assessor websites maintain up-to-date lists for their jurisdictions.
Finding the exact rate for your location
The easiest way to find your current sales tax rate is to enter your address or ZIP code into the California Department of Tax and Fee Administration's online rate lookup tool. You can also call your county tax assessor's office or visit their website — they maintain detailed maps showing the rate for each city and unincorporated area.
If you are buying something in a different city or county, ask the cashier or check the receipt after the purchase. The receipt will show the rate that was applied. If you are ordering online, the checkout page should display the tax amount before you complete the purchase, so you can see the rate being used.
Frequently Asked Questions
Why is the sales tax rate different in the next town over?
Each city and county can set its own local tax rate on top of California's statewide 7.25% base. A city might have added a local tax to fund schools or transportation, while a neighboring city has not. The tax that applies is always the one in the jurisdiction where the sale happens, so crossing a city line can change your rate by 0.5% to 1%.
Do I pay sales tax if I buy something online from a California seller?
Yes. California requires online sellers to collect and send sales tax based on your delivery address. The rate applied is the combined state and local rate for your ZIP code or city. This applies whether you buy from a small business website or a large marketplace.
Is there sales tax on groceries?
No. Groceries — items you buy to prepare and eat at home — are exempt from sales tax in California. This includes produce, meat, dairy, bread, and canned goods. Prepared foods, hot foods, and items you eat at a restaurant or cafe are taxed at the full rate.
What happens if a city's sales tax rate expires?
When a temporary local tax expires, the rate drops back to the county's base rate plus the statewide rate. For example, if a city's 0.5% tax expires, purchases in that city will be taxed at the lower combined rate starting on the expiration date. The city may put a new measure on the ballot to extend or replace the expired tax.
Do I owe tax on items I buy out of state and bring to California?
California law requires you to pay a "use tax" equal to your county's sales tax rate on items you purchase out of state and bring into California. However, this is rarely enforced for personal purchases. If you buy a car or other high-value item out of state, you will typically owe use tax when you register it in California.