California's statewide sales tax is 7.25%, but your actual rate depends on your county and city
California's base sales tax rate is 7.25%, made up of a 6% state tax plus a 1.25% county tax. However, most California counties and cities add their own local sales taxes on top of this base rate. This means the total sales tax you pay at checkout ranges from 7.25% to over 10%, depending on where you live and shop.
The rate that applies to your purchase is determined by the location of the store where you buy the item, not where you live. If you buy something in San Francisco, you pay San Francisco's rate. If you drive to a neighboring county to shop, you pay that county's rate instead.
Key Takeaways
- California's base sales tax is 7.25%, but most counties and cities add local taxes that raise the total to between 7.725% and 10.25%.
- The sales tax rate that applies is determined by the store's location, not your home address.
- Some counties have uniform rates across all cities, while others allow individual cities to set their own additional taxes.
- Food purchased at a grocery store is generally not taxed, but prepared food and restaurant meals are taxed at the full local rate.
- You can find your exact local rate by entering your zip code on the California Department of Tax and Fee Administration website.
How local taxes are added to the base rate
On top of the 7.25% state and county base, cities and special districts can add their own sales tax. Los Angeles County, for example, has a base rate of 9.5% because the county adds 1.25% and the City of Los Angeles adds another 1% on top of that. San Francisco's rate is 8.625% because the city adds 1.375% to the base.
Some counties have a single rate that applies everywhere within that county's borders, while others allow each city to set its own additional rate. This means two stores in the same county can have different sales tax rates if they are in different cities. The variation is real and significant—a 3% difference between two nearby locations means you pay noticeably more on large purchases.
Sales tax rates in major California cities
Here are the current sales tax rates in some of California's largest cities. These rates change occasionally when cities or counties adjust their local taxes, so confirm the rate for your specific location before relying on it for budgeting:
| 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 | 10.25% |
| Sacramento | Sacramento | 7.725% |
| Long Beach | Los Angeles | 9.5% |
| Fresno | Fresno | 8.625% |
| San Jose | Santa Clara | 9.375% |
These rates reflect the most recent changes, but local tax rates shift when cities or counties pass new measures. The safest approach is to check the official rate for your specific zip code rather than relying on a city name alone, since some large cities contain multiple zip codes with different rates.
What is and isn't taxed in California
Most tangible goods are subject to sales tax in California, including clothing, electronics, furniture, and household items. However, some purchases are exempt. Groceries—unprepared food you buy at a supermarket to cook at home—are not taxed. This includes raw vegetables, meat, dairy, bread, and canned goods.
Prepared food is taxed at the full local rate. This means a sandwich from a deli counter, a meal at a restaurant, or food from a food truck all include sales tax. The distinction is whether the food is ready to eat or requires preparation. Some items sit in a gray area: a rotisserie chicken from a grocery store is usually taxed because it is prepared, while raw chicken is not.
Prescription medications are exempt from sales tax, but over-the-counter medicines and vitamins are taxed. Services like haircuts, repairs, and professional labor are generally not subject to sales tax, though some cities have added local taxes on specific services like parking or hotel stays.
How to find your exact local sales tax rate
The California Department of Tax and Fee Administration maintains an online tool where you can enter your zip code and see the exact sales tax rate for that location. Visit the CDTFA website and use their sales tax rate lookup. This tool shows you the combined state, county, and local rate that applies to your address.
If you are shopping in a different location than where you live, ask the cashier or check the receipt to confirm the rate. Many stores display the local rate near the register or on their website. For online purchases, the sales tax applied depends on the seller's location and California's tax rules for remote sellers—most large online retailers now collect California sales tax on orders shipped to California addresses.
Why rates vary so much across the state
California allows counties and cities to set their own local sales taxes to fund schools, transportation, public safety, and other services. This local control means rates reflect each community's funding needs and tax decisions. A city that recently passed a sales tax measure to fund transit or schools will have a higher rate than a neighboring city that has not.
The variation also reflects historical decisions. Some counties have had local sales taxes in place for decades, while others added them more recently. Voters in each jurisdiction decide whether to approve local tax increases, so the rates you see today are the result of many separate local elections and decisions across the state.
Frequently Asked Questions
Is sales tax the same everywhere in California?
No. The base rate is 7.25%, but every county and most cities add their own local taxes. Your total rate depends on your zip code and can range from 7.25% to over 10%. The rate that applies is where you make the purchase, not where you live.
Do I pay sales tax on groceries?
Unprepared groceries—raw vegetables, meat, dairy, bread, and canned goods—are not taxed. Prepared food like deli sandwiches, restaurant meals, and rotisserie chicken are taxed at your local rate. Some items are ambiguous, so check your receipt if you are unsure.
What if I buy something online and have it shipped to California?
Most large online retailers collect California sales tax on orders shipped to California addresses. The rate applied is based on the delivery address zip code. Some smaller sellers may not collect tax, but you may owe use tax on those purchases when you file your state return.
Can the sales tax rate change?
Yes. Cities and counties can pass new tax measures or adjust existing rates. Rates typically change once or twice a year when new local measures take effect. Check the CDTFA website before making assumptions about a rate you saw months ago.
Why is Oakland's sales tax so much higher than nearby cities?
Oakland and Alameda County have stacked local taxes that add up to 10.25%. This reflects local voter decisions to fund schools, transit, and services through sales tax increases. Neighboring cities in the same county may have different rates if they have passed their own additional local taxes.