California Sales Tax Rate

California has one of the highest sales tax systems in the United States because local governments may add district taxes to the statewide rate.

Statewide Sales Tax Rate

The statewide base sales and use tax rate is:

• 7.25%

This consists of the statewide sales tax plus local components that apply throughout California.

Local Sales Tax Rates

Many cities and counties impose additional district taxes.

As a result, the total sales tax rate can range from:

• 7.25% in some areas
• More than 10% in certain cities with multiple local district taxes

Example

If you purchase a taxable item costing $100:

• At 7.25% sales tax, the total cost would be $107.25.
• At 9.50% sales tax, the total cost would be $109.50.
• At 10.25% sales tax, the total cost would be $110.25.

What Is Taxed?

California sales tax generally applies to:

• Clothing
• Electronics
• Furniture
• Household goods
• Vehicles
• Most tangible personal property

Common Exemptions

Many items are exempt from California sales tax, including:

• Most grocery foods intended for home consumption
• Prescription medications
• Certain medical devices
• Some agricultural products
• Certain manufacturing equipment that qualifies for exemptions

Prepared food sold by restaurants and many hot food items are generally taxable.

Online Purchases

Many online purchases delivered to California are subject to California sales or use tax. The applicable rate is generally based on the delivery location.

Unique Factors

California’s statewide rate is the same across the state, but the total rate varies depending on local voter-approved district taxes. Because of these local additions, neighboring cities may have different sales tax rates even though they are in the same county.

Frequently Asked Questions

What is the California state sales tax rate?

The statewide base sales and use tax rate is 7.25%.

Why do sales tax rates vary by city?

Cities and counties may adopt additional district taxes that increase the total rate above the statewide base.

Are groceries taxed in California?

Most grocery food items purchased for home consumption are exempt from sales tax, although prepared meals and many hot foods are generally taxable.

Electronic Filing Recommendation 💻

Filing your federal and California tax returns electronically is the fastest and most accurate way to report taxable income and maintain organized tax records.

Benefits include:

• Faster refund processing
• Greater filing accuracy
• Secure electronic records
• Direct deposit of refunds
• Immediate confirmation that your return has been accepted