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 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 live or shop. The rate that applies is the one where the sale physically happens — so if you buy something in San Francisco, you pay San Francisco's rate, not your home county's rate.
Local tax rates change when counties and cities pass new measures or let old ones expire. If you need the exact rate for a specific location, the California Department of Tax and Fee Administration (CDTFA) publishes a searchable list by ZIP code on its website. Retailers are required to charge the correct rate for the location of the sale, and you can verify what you should have paid.
Key Takeaways
- California's base sales tax is 7.25%, but most places add county and city taxes that raise the total to between 8% and 10.5%.
- The sales tax rate that applies is always the one where you make the purchase, not where you live.
- You can look up the exact rate for any California ZIP code on the CDTFA website.
- Local tax rates change when new measures pass or existing ones expire, so rates can shift year to year.
How local taxes stack on top of the state rate
The 7.25% state rate is divided into three parts: 6% goes to the state general fund, 1% goes to counties, and 0.25% goes to local transit districts. On top of that, individual counties can add their own rate (usually between 0.5% and 2%), and cities can add additional rates (usually between 0.5% and 1.5%). Some special districts — like transportation authorities or sales tax districts — can add more.
This layering means two cities in the same county can have different rates. For example, Los Angeles County's base rate is 9.5%, but some cities within the county have added their own local measures, pushing their rates to 10% or higher. The only way to know your exact rate is to check your location specifically.
Where to find the exact rate for your location
The California Department of Tax and Fee Administration maintains an online sales tax rate lookup tool. You enter a ZIP code or address, and it shows you the combined state, county, and local rate for that location. This is the official source and reflects current rates.
If you are shopping online and the retailer is based in California, they should charge you the sales tax rate for your delivery address. If you are shopping in a physical store, the rate charged is the one for that store's location. If you believe you were charged the wrong rate, you can report it to the CDTFA.
Common rates in California's largest cities
| City | County | Sales Tax Rate |
|---|---|---|
| Los Angeles | Los Angeles | 9.5% |
| San Francisco | San Francisco | 8.625% |
| San Diego | San Diego | 7.75% |
| Oakland | Alameda | 8.625% |
| Sacramento | Sacramento | 7.725% |
| Long Beach | Los Angeles | 9.5% |
These rates are current as of 2024, but they can change. The rates shown are the combined state, county, and city rates for that specific location. Rates in smaller cities or unincorporated areas of the same county may differ.
The CDTFA updates its rate tables when changes take effect, usually on the first day of the month. If you track sales tax for a business or budget purposes, checking the CDTFA lookup tool every few months is a practical way to stay current with any shifts in your area.
Why rates change and how often
California cities and counties pass sales tax measures through voter approval or, in some cases, through local ordinances. These measures are often temporary — they may last 10 years, 20 years, or until a specific revenue goal is met. When a measure expires, the rate drops unless voters approve a new one. Some measures are permanent.
You may see rate changes announced in local news or on city websites. The CDTFA updates its rate tables when changes take effect, usually on the first day of the month. If you track sales tax for a business or budget purposes, checking the CDTFA lookup tool every few months is a practical way to stay current.
What items are taxed and what are not
Most tangible goods are subject to California sales tax, including clothing, electronics, furniture, and groceries. However, some items are exempt. Prescription medications, medical devices prescribed by a doctor, and certain foods like unprepared groceries are not taxed. Services — like haircuts, repairs, or consulting — are generally not taxed unless they are bundled with a taxable product.
The rules can be specific. For example, a hot prepared meal is taxed, but cold prepared food from a grocery store deli may not be, depending on how it is sold. If you are unsure whether something should be taxed, the CDTFA website has detailed guidance by product category.
Frequently Asked Questions
Do I pay sales tax on online purchases from California retailers?
Yes. California retailers must charge sales tax on orders shipped to California addresses, based on the tax rate where the item is being delivered. This applies whether you order from a website, app, or phone. The tax is calculated at checkout and added to your total.
What if I buy something in one California city and take it to another?
You pay the sales tax rate of the city where you make the purchase. Once you own the item, moving it to another city does not change the tax you already paid. Sales tax is based on the location of the transaction, not the location where you use the item.
Can I return something and get the sales tax refunded?
If a retailer accepts a return and refunds your money, they should refund the sales tax as well. The refund should appear as a credit on your receipt or payment method. If the tax was not refunded, ask the retailer to correct it.
Are there any California cities with no local sales tax added?
No. Every city and county in California adds at least some local tax on top of the 7.25% state rate. The lowest combined rates are around 7.25% to 7.5%, found in some rural areas, but even those include at least minimal local additions.