California's base sales tax is 7.25%, but your actual rate depends on your county and city
California's statewide sales tax starts at 7.25%, but that is not what you pay at checkout. Your county and city can add their own sales taxes on top of the state rate. The total you owe ranges from 7.25% in a few areas to over 10% in others, depending on where you live or shop. A purchase that costs $100 in one California city might cost $110 in another.
The breakdown works like this: the state takes 6.25%, and a mandatory county tax adds 1.25%. From there, your city or district may add a local sales tax that ranges from zero to several percentage points. Some counties also add district taxes for transportation, sales tax for specific goods, or voter-approved measures that fund schools or infrastructure.
Key Takeaways
- California's minimum sales tax is 7.25%, made up of 6.25% state tax plus 1.25% county tax, and most areas add local taxes on top of that.
- Your actual sales tax rate depends on your city and county, so two California cities can have rates that differ by 2% or more.
- Sales tax applies to most goods but not to groceries, prescription medications, or medical devices.
- 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 retailer.
How the layers of California sales tax work
Every California purchase is subject to the state rate of 6.25%. On top of that, your county adds 1.25% — this is mandatory statewide and funds county services. That gets you to 7.25% before any city or local district tax kicks in.
Cities and special districts then add their own rates. Los Angeles city adds 2.25%, bringing the total to 9.5% in most of Los Angeles. San Francisco adds 1.25%, for a total of 8.625%. Long Beach adds 1.25%, reaching 8.5%. But in Fresno, the city adds 1.5%, reaching 8.75%. These differences matter: a $50 purchase costs $54.75 in Los Angeles but $54.31 in San Francisco.
Some areas also have special district taxes. A city might have a base rate of 8%, but a voter-approved transportation tax or school funding measure adds another 0.5% or 1%. These are usually listed separately on your receipt but are included in the total you pay.
What is and is not taxed in California
Sales tax in California applies to most tangible goods — clothing, electronics, furniture, toys, and household items all get taxed at your local rate. Services are usually not taxed, so a haircut, car repair, or plumbing visit is not subject to sales tax. Prepared food from a restaurant or deli counter is taxed, but unprepared groceries are not.
Groceries are exempt from sales tax in California. That means bread, milk, vegetables, meat, and canned goods are not taxed, even though they are sold at a store that charges tax on other items. Prescription medications and medical devices are also exempt. Over-the-counter medicines like aspirin or cold medicine are taxed, but prescription drugs are not.
Digital goods fall into a gray area. Software, e-books, and streaming subscriptions are generally not taxed in California, though the rules vary by product type. If you are unsure whether a specific item is taxed, ask the retailer or check your receipt — it will show what was taxed and what was not.
Sales tax rates in major California cities
| City | Total Sales Tax Rate |
|---|---|
| Los Angeles | 9.5% |
| San Francisco | 8.625% |
| San Diego | 7.75% |
| Long Beach | 8.5% |
| Oakland | 8.625% |
| Fresno | 8.75% |
| Sacramento | 7.725% |
| Anaheim | 8.75% |
| Riverside | 7.725% |
| Santa Ana | 8.75% |
These rates are current but can change when cities or districts pass new measures. Always verify your local rate before making a large purchase, especially if you are shopping near a city border where the rate might be different.
The table above covers the ten largest California cities, but hundreds of smaller cities and unincorporated areas have their own rates. A city 20 miles away can have a rate that differs by 1% or more, so checking your specific address is worth the time for any major purchase.
How to find your exact local sales tax rate
The California Department of Tax and Fee Administration 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 fastest way to know what you will pay.
If you do not have internet access, call your city or county tax assessor's office. They can tell you the rate for your address in one call. You can also ask a cashier at a local store — they know the rate and can tell you when ready.
If you are shopping online or out of state, the rate depends on where the item is being delivered. If it ships to your California address, California sales tax applies. If it ships to another state, that state's tax applies instead.
Why sales tax rates vary so much across California
California allows cities and counties to set their own local tax rates, so rates reflect local spending priorities and budget needs. A city that funds its own schools, parks, and infrastructure through sales tax will have a higher rate than a city that relies more on property tax or state funding.
Voter-approved measures also drive variation. When a city or county puts a sales tax increase on the ballot to fund a specific project — a transit system, a stadium, a school bond — and voters approve it, that tax stays in place until the measure expires or voters repeal it. Some measures are temporary; others are permanent.
Border cities sometimes have lower rates to attract shoppers from neighboring areas with higher taxes. San Diego's rate of 7.75% is lower than Los Angeles's 9.5%, which can influence where people choose to shop for large purchases.
Sales tax on online and mail orders
Online retailers must charge California sales tax on orders shipped to California addresses. This applies whether you shop from a California company or an out-of-state one. The tax rate is based on the delivery address, not where the company is located.
If you order something online and have it shipped to an address outside California, California sales tax does not explore — the tax rules of the destination state do. This is why some people have packages shipped to out-of-state addresses, though doing so to avoid tax can be considered tax evasion if it is your primary residence.
Mail orders and phone orders follow the same rule as online orders: tax is based on the delivery address in California.
Frequently Asked Questions
Does California have different sales tax rates for different types of items?
No. The sales tax rate is the same for all taxable goods in your area. Groceries, prescription drugs, and some services are exempt, but all other taxable items pay the same rate. A shirt and a phone pay the same percentage tax in the same city.
Can I get a refund of sales tax I paid?
Not in California. Sales tax is final once you pay it. If you return an item and get a refund, the sales tax is refunded as part of that refund, but you cannot recover sales tax on items you keep.
What if I buy something in one California city and use it in another?
Sales tax is based on where you buy the item, not where you use it. If you buy something in San Diego and use it in Los Angeles, you pay San Diego's rate at the time of purchase.
Do I pay sales tax on used items?
Yes, used items sold by a retailer are subject to sales tax at the same rate as new items. Private sales between individuals are not taxed, but sales through a store or dealer are.
Is there a sales tax on services in California?
Most services are not taxed in California. Haircuts, repairs, consulting, and labor are generally not subject to sales tax. However, some specific services like pest control or installation may be taxed depending on the situation. Ask the service provider if you are unsure.