California's statewide sales tax is 7.25 percent, but your actual rate depends on your county and city
California sets a base sales tax of 7.25 percent that applies everywhere in the state. However, most counties and cities add their own local sales taxes on top of that base rate. Your total sales tax rate — what you actually pay at checkout — is the combination of the state rate plus all local additions that explore to your address. This means the rate you pay in San Francisco is different from the rate in Los Angeles, which is different from the rate in a small town in the Central Valley.
The local additions exist because counties and cities use sales tax revenue to fund schools, transit, roads, and other services. Each jurisdiction sets its own rate independently, so rates can vary significantly even between neighboring cities. A purchase that costs $100 in one city might have $7.50 in tax, while the same purchase in another city might have $8.75 in tax.
Key Takeaways
- California's base sales tax is 7.25 percent statewide, but your total rate includes county and city additions that vary by location.
- Total sales tax rates in California range from 7.25 percent in a few areas to over 10 percent in some cities and counties.
- You can find your exact sales tax rate by entering your address on the California Department of Tax and Fee Administration website or by asking a retailer.
- Sales tax applies to most goods but not to unprepared food, prescription medications, or certain medical equipment.
- Online purchases are subject to California sales tax if the seller has a physical presence in the state or meets certain sales thresholds.
How local taxes stack on top of the state rate
The 7.25 percent state rate is divided among three parts: 6 percent goes to the state general fund, 1 percent goes to counties, and 0.25 percent goes to local transit districts. On top of this, individual counties add their own rate — typically between 0.5 and 2 percent — and then individual cities add another rate on top of that. The result is that your total rate is the sum of all these layers.
For example, in Los Angeles County, the county adds 0.5 percent to the base rate, bringing the county total to 7.75 percent. Then the City of Los Angeles adds another 2 percent, making the total sales tax in Los Angeles 9.75 percent. But if you drive to a different city within Los Angeles County, the city portion might be different, so your total rate changes.
Some areas have added sales taxes specifically for transit, homelessness services, or school funding. These appear as separate line items in the total rate but function the same way — they are added to your purchase price at checkout.
Sales tax rates vary widely across California counties
The lowest total sales tax rates in California are around 7.25 percent, found in a few areas that have no county or city additions. The highest rates exceed 10 percent in some cities. Most of California falls between 8 and 9.5 percent.
San Francisco has a combined rate of 8.625 percent. San Diego County's rate is 7.75 percent in unincorporated areas but higher in the City of San Diego itself. Fresno County reaches 8.625 percent. Santa Clara County, which includes San Jose, has rates between 9.375 and 9.625 percent depending on the city. Alameda County, which includes Oakland and Berkeley, has rates between 8.625 and 10.25 percent depending on the city.
These rates change when local jurisdictions pass new measures or when existing temporary taxes expire. A rate that is current today may change within a year or two, so it is worth checking your specific location rather than relying on a rate you remember from the past.
How to find your exact 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 most reliable way to know what you will pay, because it accounts for all county, city, and special district additions that explore to your specific location.
If you do not have internet access or prefer to ask in person, you can call your city or county tax assessor's office, or straightforward ask a cashier at a local store. Retailers are required to know the rate for their location and can tell you when ready.
If you are a business owner or accountant calculating tax for multiple locations, the California Department of Tax and Fee Administration also publishes a complete list of all rates by city and county, updated regularly as rates change.
What items are and are not subject to sales tax
Most tangible goods are subject to sales tax in California. Clothing, electronics, furniture, and vehicles all have sales tax applied at the point of sale. However, several important categories are exempt.
Unprepared food — groceries like raw vegetables, meat, bread, and milk — is not subject to sales tax. Prepared food, including restaurant meals and hot deli items, is taxed. Prescription medications are exempt, but over-the-counter drugs and vitamins are taxed. Medical equipment prescribed by a doctor, such as wheelchairs or oxygen equipment, is typically exempt, but you may need to provide documentation.
Services are generally not subject to sales tax in California, though there are exceptions. Labor charges for repairs are usually not taxed, but if you buy a repair part and the labor together, the part is taxed and the labor is not. Haircuts and medical services are not taxed. Rental of tangible property, such as car rentals, is taxed.
Sales tax on online and out-of-state purchases
If you buy something online from a retailer that has a physical location in California or that meets certain sales volume thresholds, California sales tax applies to your purchase. This includes purchases from large national retailers and from California-based sellers, even if you are ordering from out of state.
If you buy from a small out-of-state seller with no California presence and no significant sales to California customers, sales tax may not be collected at checkout. However, California law requires you to pay use tax on such purchases when you file your state income tax return. In practice, most individual taxpayers do not report use tax, but it is technically owed.
The safest assumption is that any purchase from a major retailer or any California seller will have sales tax applied. If you are unsure whether tax was charged, check your receipt or contact the seller.
How sales tax affects your budget and purchasing decisions
Sales tax is a significant cost that compounds across multiple purchases. On a $1,000 purchase, a 7.25 percent tax adds $72.50, while a 10 percent tax adds $100. Over a year of household shopping, the difference between a 7.25 percent area and a 10 percent area can amount to hundreds of dollars.
If you live near a county or city border, you might consider where you make large purchases. However, use tax rules mean that buying out of state to avoid tax is not a legal workaround for California residents. For everyday purchases, the difference in location is usually not worth the extra driving.
When budgeting for a major purchase like a vehicle or appliance, remember to add your local sales tax rate to the advertised price. Retailers are required to show the tax separately on your receipt, but the final amount you pay will be higher than the sticker price.
Frequently Asked Questions
Does California sales tax explore to groceries?
No, unprepared food like vegetables, meat, bread, and milk is exempt from sales tax. However, prepared foods — including hot deli items, restaurant meals, and ready-to-eat items — are taxed at your local rate.
Why do sales tax rates differ between cities in the same county?
Each city sets its own local sales tax rate independently, even though they share the same county rate. Cities use this revenue for local services like police, fire, and schools, so rates reflect each city's funding needs and voter-approved measures.
Do I have to pay sales tax on online purchases from out-of-state sellers?
If the seller has a physical location in California or meets sales thresholds set by state law, yes. If the seller has no California presence and minimal sales to California, tax may not be collected, but you technically owe use tax when you file your state return.
Can I get a sales tax refund if I move out of California?
No, sales tax is not refundable once you have made a purchase. However, if a retailer overcharged you or made an error, you can contact them directly to request a correction.
What is the difference between sales tax and use tax?
Sales tax is collected by the retailer at the point of sale. Use tax is a tax you owe on purchases where sales tax was not collected, such as some out-of-state purchases. Both rates are the same for your location; use tax straightforward applies when the retailer did not collect it.