California's statewide sales tax is 7.25%, but your actual rate depends on your county and city
California does not have a single sales tax rate across the state. The base rate is 7.25%, set by the state, but counties and cities add their own taxes on top of that. Your total sales tax can range from 7.25% in some areas to over 10% in others, depending on where you live and where you shop. The rate you pay is determined by the location where the sale happens, not where you live.
When you buy something in a store or online with local delivery, the merchant charges the sales tax rate for that specific address. If you buy online and the item ships to you from out of state, you typically do not pay California sales tax at checkout — though California now requires some large online retailers to report purchases, and you may owe use tax on your state return.
Key Takeaways
- California's base sales tax is 7.25%, but most counties and cities add local taxes that raise the total to between 8% and 10.25%.
- Your sales tax rate depends on the exact address where the purchase happens, not your home address or the seller's location.
- County tax rates are uniform within each county, but city taxes vary widely — two cities in the same county can have different total rates.
- Online purchases shipped to California addresses are subject to sales tax if the retailer has a physical presence in the state or meets sales thresholds.
- You can find your exact local rate by entering your address on the California Department of Tax and Fee Administration website.
How the state and local portions work together
The 7.25% state rate is split into two parts: 6% goes to the state general fund, and 1.25% goes to local governments. On top of that, your county adds its own rate — usually between 0.5% and 1.5% — and then your city may add another 0.5% to 1.5%. Some special districts, like transit authorities or school districts, can add additional fractions of a percent.
This layering means that two stores on opposite sides of a city border can have different sales tax rates. For example, a store in San Francisco charges 8.625% sales tax, while a store just across the border in Daly City charges 8.375%. The difference is small but real, and it applies to every purchase.
The merchant is responsible for collecting the correct rate for each location. Large retailers with multiple locations program their registers to charge the right rate based on the store's address. Online retailers use the delivery address to determine the rate.
Sales tax rates by major California counties
County rates vary significantly across the state. The following table shows the base combined rate (state plus county) for some of California's largest counties. City taxes are not included, so your actual rate will be higher in most cases.
| County | Combined State + County Rate |
|---|---|
| Los Angeles | 9.5% |
| San Diego | 7.75% |
| Orange | 7.75% |
| Alameda | 8.625% |
| Sacramento | 7.725% |
| Fresno | 8.375% |
| Kern | 8.375% |
| Riverside | 7.725% |
| San Francisco | 8.625% |
| Santa Clara | 9.375% |
These are county-level rates only. When you add city taxes, the total can be significantly higher. Los Angeles city adds 2% to the county rate, bringing the total to 9.5% in most of Los Angeles proper. San Francisco city adds 0%, so the county rate of 8.625% is the total in most neighborhoods.
How to find your exact local sales tax rate
The California Department of Tax and Fee Administration (CDTFA) maintains a sales tax rate lookup tool on its website. You enter your street address, city, and ZIP code, and the tool returns your exact combined rate. This is the most reliable way to know what you will pay, because it accounts for all local additions including city, county, and special district taxes.
You can also call the CDTFA at 1-800-400-7115 and provide your address. A representative can tell you the rate and explain which jurisdictions are adding to it. Some city and county tax assessor offices also publish their rates online, though these may not include all special district additions.
If you are shopping online, the retailer's website should show you the tax amount before you complete the purchase. That amount is calculated based on the delivery address you provide. If the tax shown seems wrong, you can verify it using the CDTFA tool and contact the retailer if there is a discrepancy.
What items are subject to sales tax in California
Most tangible goods — clothing, groceries, electronics, furniture, and household items — are subject to sales tax. Groceries are taxed at the full rate, unlike some other states that exempt food. Prepared food from restaurants, bakeries, and delis is also taxed.
Services are generally not taxed, with some exceptions. Haircuts, repairs, and professional services do not have sales tax. However, certain services like pest control, installation labor, and telecommunications are taxed. The rules are complex, and the CDTFA publishes detailed guides for specific items if you need to know whether something is taxable.
Prescription medications are exempt from sales tax. Over-the-counter medications and vitamins are taxed. Digital goods like e-books, music downloads, and software are taxed. Gasoline has its own excise tax in addition to sales tax.
Sales tax on online and out-of-state purchases
If you buy something online from a retailer with a physical location in California, or from a retailer that meets California's sales threshold (currently $600,000 in annual sales to California residents), the retailer must charge you California sales tax at checkout. This applies even if the retailer is based outside California.
If you buy from a small out-of-state retailer that does not meet the threshold, you may not see sales tax charged at checkout. However, California law requires you to report this purchase on your state tax return as a use tax liability. Use tax is owed on goods you bring into California or have delivered to California, and it is calculated at the same rate as sales tax for your location. Most individual taxpayers do not report use tax, but it is technically owed.
If you pick up an online order in a California store, you pay the sales tax rate for that store's location, not the rate for the address where the order was placed.
How sales tax affects your budget
Sales tax is not included in the advertised price of most items in California, so the amount you pay at the register is higher than the shelf price. A $100 item in Los Angeles costs $109.50 after tax, while the same item in San Diego costs $107.75. Over time, these differences add up, especially for large purchases like appliances or furniture.
If you are budgeting for a purchase, multiply the advertised price by your local sales tax rate to find the total cost. For a $500 purchase in a 9% tax area, you would pay $545 total. For the same purchase in a 7.25% tax area, you would pay $536.25.
Some people who live near county or city borders shop strategically to take advantage of lower rates in neighboring areas. However, the savings are usually small unless you are making a very large purchase, and the cost of driving to a lower-tax area often outweighs the tax savings.
Frequently Asked Questions
Is California sales tax the same everywhere in the state?
No. The state portion is 7.25% everywhere, but counties and cities add their own taxes. Your total rate depends on your exact address and can range from 7.25% to over 10%. Use the CDTFA lookup tool to find your specific rate.
Do I pay sales tax on groceries in California?
Yes. California taxes most groceries at the full sales tax rate. Prescription medications are exempt, but over-the-counter drugs, vitamins, and prepared foods are all taxed. Some states exempt groceries, but California does not.
What is use tax and when do I owe it?
Use tax is owed on items you buy outside California and bring into the state, or on items shipped to you from out-of-state retailers who do not charge sales tax. It is calculated at the same rate as sales tax for your location. You report it on your state tax return, though most individuals do not.
Why is the sales tax rate different in nearby cities?
Each city and county sets its own tax rate independently. A city may add a local tax to fund schools, transit, or other services. Two cities in the same county can have different rates because they have different local tax measures in place.
Do I pay sales tax on online purchases from out-of-state sellers?
If the seller has a physical presence in California or meets the sales threshold, yes — the retailer must charge you California sales tax. If the seller is small and based out of state, you may not see tax charged, but you technically owe use tax on your state return.