California's statewide sales tax is 7.25 percent, but your actual rate depends on your county and city
California's base sales tax rate is 7.25 percent. This is the statewide minimum set by the state government. However, most California counties and cities add their own local sales taxes on top of this base rate, which means the total rate you pay at checkout is usually higher than 7.25 percent.
When you buy something in California, the sales tax you see on your receipt includes the state portion plus any local additions. The total can range from 7.25 percent in a few areas up to over 10 percent in others. Your exact rate depends on where you are shopping — specifically which county and city you are in.
Key Takeaways
- California's statewide sales tax is 7.25 percent, but counties and cities add local taxes that raise the total rate.
- Your actual sales tax rate depends on your specific county and city, and rates vary widely across the state.
- You can find your exact local rate by entering your zip code on the California Department of Tax and Fee Administration website.
- Sales tax applies to most goods but not to groceries, prescription medications, or most medical equipment.
- Some items like clothing under $110 and certain energy-efficient products may be taxed at lower rates or not at all.
How local taxes stack on top of the state rate
The 7.25 percent state rate is divided into four parts: 6 percent goes to the state general fund, 1.125 percent goes to counties, and 0.125 percent goes to local transit districts. On top of this, individual counties can add their own county sales tax, and cities within those counties can add city sales taxes. Some special districts — like those for transportation or public safety — can add taxes as well.
This layering means a city in one county might have a total rate of 8.5 percent while a city in another county has 9.75 percent. The differences exist because each local government decides whether to add taxes and at what rate. There is no single "California rate" you pay everywhere in the state.
Finding 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 zip code, and it shows you the exact combined rate for that location. This is the most reliable way to know what you will pay, since rates can change and vary even between nearby neighborhoods.
If you are shopping online, the seller should calculate tax based on the delivery address you provide. If you are buying in a physical store, the register will ring up the correct rate for that location. If you want to know the rate before you shop, the state's lookup tool takes less than a minute.
What items are taxed and what are not
Most goods are subject to California sales tax, but some common items are exempt. Groceries — including bread, milk, vegetables, and meat — are not taxed. Prescription medications are also exempt. Most medical equipment prescribed by a doctor, like wheelchairs or diabetic testing supplies, is not taxed.
Clothing and footwear under $110 per item are not taxed in California. Items over that threshold are taxed on the full price. Prepared food — like restaurant meals or deli items — is taxed, but unprepared groceries are not. Energy-efficient appliances and solar equipment may may have access to for reduced or no tax under certain state programs, though these rules change.
Services are generally not taxed in California, though there are exceptions. For example, labor charges for repairs are usually not taxed, but the parts used in the repair are. If you are unsure whether a specific item is taxed, the seller or the state website can tell you.
Sales tax on online and out-of-state purchases
If you buy something online from a retailer that has a physical presence in California — or meets certain sales thresholds — the retailer must collect and send California sales tax. This applies whether the item ships from California or from another state. The tax is calculated based on your delivery address.
If you buy from a small out-of-state seller that does not collect California tax, you are technically responsible for paying "use tax" — which is the same rate as sales tax — when you file your state income tax return. In practice, most individuals do not report this, but the obligation exists.
How sales tax rates have changed and where to find updates
California sales tax rates change periodically as counties and cities adjust their local portions. The state base rate of 7.25 percent has been in place since 1991, but local rates shift when communities vote to add or remove local taxes. These changes are usually announced in advance and take effect on specific dates.
If you live in California or shop there regularly, you can sign up for updates from the California Department of Tax and Fee Administration, or you can check the rate lookup tool whenever you need the current figure. Rates are updated on the state website as changes take effect.
Frequently Asked Questions
Is California sales tax the same everywhere in the state?
No. The state base is 7.25 percent, but counties and cities add local taxes. Your total rate depends on your zip code. Use the state's rate lookup tool to find your exact rate.
Do I pay sales tax on groceries?
No. Unprepared groceries like bread, milk, vegetables, and meat are not taxed. Prepared foods from restaurants or deli counters are taxed. Alcohol and tobacco are taxed even though they are sold in grocery stores.
What is the highest sales tax rate in California?
Some areas of California have combined rates above 10 percent, though the exact highest rate changes as local taxes shift. You can find your specific rate by zip code on the state website.
Do I have to pay sales tax on clothes?
Clothing and footwear under $110 per item are not taxed. Items priced at $110 or more are taxed on the full price, including the portion above $110.
Do online retailers have to collect California sales tax?
Yes, if the retailer has a physical location in California or meets sales thresholds set by state law. Tax is calculated based on your delivery address. Smaller out-of-state sellers may not collect it, but you may owe use tax when you file your state return.