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 that is not what you pay at checkout. Your county and city can add their own local taxes on top of the state rate. The total you owe ranges from 7.25% (in a few areas with no local additions) to over 10% in some cities. The rate that applies to your purchase depends on where the sale happens, not where you live.
When you buy something in a store or online for delivery to a California address, the merchant charges the tax rate for that delivery location. If you order online from out of state and have it shipped to California, California tax still applies. The rate you see on your receipt is the combined state, county, and city rate all together—you do not pay them separately.
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 10.5%.
- Your actual tax rate depends on the city and county where the purchase is made or delivered, not where you live.
- Food bought at a grocery store is generally not taxed, but prepared food, candy, and soda are taxed at the full local rate.
- You can find your exact local rate by entering your address on the California Department of Tax and Fee Administration website or asking a local business.
How the state and local rates stack together
The 7.25% state rate is divided among 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 add their own rate (usually between 0.5% and 1.5%), and then individual cities add theirs (usually between 0.5% and 2.5%). A few cities have no additional local tax, which is why some areas stay at 7.25%, but most do not.
Los Angeles County has a 9.5% rate in most of its cities. San Francisco is 8.625%. San Diego is 7.75%. These are examples of how the total varies. A county might have a uniform rate across all its cities, or different cities within the same county might have different rates because they have added their own local taxes. The only way to know your exact rate is to check your specific address.
Finding your exact sales tax rate
The California Department of Tax and Fee Administration (CDTFA) maintains a sales tax rate lookup tool on its website at cdtfa.ca.gov. Enter your street address, city, and ZIP code, and it will show you the combined rate for that location. This is the most reliable source because it accounts for all local additions and is updated when rates change.
If you do not have internet access or prefer to ask directly, call your city or county tax assessor's office. They can tell you the rate for your address in one call. Many local chambers of commerce and business associations also publish their city's rate on their websites.
What is and is not taxed in California
Most groceries—fresh produce, meat, dairy, bread, and canned goods—are not taxed in California. This applies whether you buy them in a store or online. However, prepared foods are taxed. This means a rotisserie chicken from the deli counter is taxed, but a raw chicken from the meat case is not. A sandwich from the deli is taxed; a loaf of bread is not.
Candy, soda, and other sweetened drinks are taxed at the full local rate. Vitamins and over-the-counter medicines are not taxed. Clothing and shoes under $110 are not taxed (this is a California exemption), but items over that threshold are. Gasoline is taxed, and so are restaurant meals. Services like haircuts, repairs, and labor are generally not subject to sales tax unless they are bundled with a taxable product.
Sales tax on online purchases and delivery orders
If you order something online for delivery to a California address, the merchant must charge California sales tax based on your delivery location's rate. This applies even if the company is based outside California. If you pick up an order at a store location, the tax rate for that store's location applies.
Marketplace platforms like Amazon and eBay are responsible for collecting and remitting sales tax on most sales made through their platforms. Third-party sellers on these platforms do not have to calculate tax themselves—the platform handles it. The rate charged is based on the delivery address you provide at checkout.
How sales tax rates change
Sales tax rates in California change when cities or counties pass new local tax measures, usually through voter approval. These changes take effect on specific dates set by the jurisdiction. The CDTFA publishes a schedule of rate changes on its website, and rates are updated in its lookup tool before they go into effect.
If you are a business owner or accountant, you should check the CDTFA website regularly or sign up for notifications. For consumers, the rate you see at checkout is always the current rate for that location, so you do not need to track changes yourself.
Why rates vary so much across California
California allows cities and counties to set their own local sales tax rates to fund local services like schools, roads, public safety, and transit. Wealthier areas sometimes choose lower rates to attract business; other areas choose higher rates to fund specific services. Some cities have passed temporary tax increases to address budget shortfalls. This is why a city 10 miles away can have a rate 1% or more different from yours.
The variation also reflects different voter choices over time. A city that passed a sales tax increase in 2010 to fund a specific project may still have that rate in place, while a neighboring city that did not pass such a measure has a lower rate. Voters can also repeal local taxes, which is less common but does happen.
Frequently Asked Questions
Is there a sales tax on groceries in California?
Most groceries are not taxed. Fresh produce, meat, dairy, bread, and canned goods are tax-free. Prepared foods, candy, soda, and hot foods are taxed at your local rate. If you are unsure whether a specific item is taxed, ask the cashier or check your receipt.
Do I pay sales tax on clothes and shoes?
Clothing and shoes under $110 are not taxed in California. Items over $110 are taxed at your local rate. This means a $100 shirt is tax-free, but a $150 jacket is taxed. The threshold applies to the individual item, not your total purchase.
What is the highest sales tax rate in California?
The highest combined rates are in the 10% to 10.5% range, found in some cities in Los Angeles, Alameda, and other counties. Rates vary by specific address, so check your local rate using the CDTFA lookup tool to see the exact rate where you live or shop.
Do I owe sales tax on online purchases shipped to California?
Yes. Online merchants must charge California sales tax on orders delivered to California addresses, based on the delivery location's rate. This applies regardless of where the company is based. The tax is calculated and added at checkout.
Can sales tax rates change during the year?
Yes, but not frequently. When a city or county passes a new local tax measure, it takes effect on a specific date, usually the first day of a month or quarter. The CDTFA publishes a schedule of upcoming rate changes on its website.