Los Angeles County Sales Tax Rate and What It Covers

Los Angeles County's sales tax is 9.5 percent as of 2024. This rate applies to most goods you buy in stores, online orders shipped to LA County addresses, and many services. The 9.5 percent figure combines the state sales tax (7.25 percent) with local taxes that LA County and individual cities add on top.

Not everything is taxed at this rate. Groceries — unprepared food you cook at home — are taxed at a lower state rate of 4.375 percent. Prepared food, restaurant meals, and hot food from a deli counter are taxed at the full 9.5 percent. Medicine you buy with a prescription is not taxed. Over-the-counter medicine and vitamins are taxed.

The exact rate you pay can vary slightly depending on which city in LA County you are in, because some cities add their own local tax on top of the county rate. For example, Long Beach adds an extra 1.25 percent for a total of 10.75 percent in that city. Always check your receipt to see what rate was applied.

Key Takeaways

  • LA County's base sales tax is 9.5 percent, but some cities within the county charge higher rates up to 10.75 percent.
  • Unprepared groceries are taxed at 4.375 percent, while prepared food and restaurant meals are taxed at the full local rate.
  • Prescription medicine is not taxed, but over-the-counter drugs and vitamins are subject to sales tax.
  • Online purchases shipped to an LA County address are taxed at the rate for the city where the item is delivered.

How Sales Tax Is Collected and Where It Goes

When you buy something at a store in LA County, the cashier or checkout system automatically adds the sales tax to your total. The store collects this money and sends it to the California Department of Tax and Fee Administration (CDTFA) on a regular schedule — usually monthly or quarterly depending on the store's size and sales volume.

The CDTFA then distributes the tax money to the state, LA County, and individual cities according to a formula. The state keeps 7.25 percent of the tax you pay. The remaining amount is split among LA County and the specific city where you made the purchase. This is why cities with higher local tax rates keep more of the money you spend there.

For online purchases, the responsibility to collect and send tax falls on the seller. If you order from a large retailer like Amazon or Walmart, they collect the tax at checkout. Smaller sellers may not collect tax, though California law requires you to report and pay the tax yourself on your state tax return — though most people do not do this.

Why LA County's Rate Is Higher Than Other Areas

California's base state sales tax is 7.25 percent, one of the highest in the nation. LA County adds local taxes on top of that, bringing the total to 9.5 percent or higher depending on your city. These local taxes fund county services like public health, transportation, and libraries.

The reason rates vary by city is that each city can vote to add its own local sales tax to fund specific projects or services. Long Beach voters approved a 1.25 percent local tax. Santa Monica has a 2 percent local tax, bringing its total to 11.25 percent. Smaller cities may have lower local rates or none at all. When you cross from one city to another in LA County, the tax rate can change.

These local taxes are not new — they have been part of LA County's tax structure for decades. They are approved through local ballot measures, which means residents in each city vote on whether to add them. This is why you cannot straightforward move to a different part of the county to avoid sales tax; the rate is determined by where you spend the money, not where you live.

Items Exempt From Sales Tax in California

Beyond groceries and prescription medicine, several other items are not subject to sales tax in LA County. Clothing and shoes under $175 per item are exempt. Items over that threshold are taxed. This means a pair of shoes for $100 is not taxed, but a designer jacket for $200 is taxed on the full amount.

Newspapers and magazines are not taxed. Seeds and plants you buy to grow food are not taxed. Medical equipment prescribed by a doctor — like wheelchairs, crutches, or glucose monitors — is not taxed. Diapers and feminine hygiene products became exempt from sales tax in California starting in 2021.

Services are usually not taxed, with some exceptions. A haircut is not taxed. Car repairs are not taxed. But labor combined with materials — like a plumber fixing your sink — may be taxed depending on what is charged. Always ask if you are unsure whether a service includes tax.

How to Check Your Receipt and Understand the Breakdown

Your receipt shows the subtotal before tax, the tax amount, and the final total. The tax line should show the rate applied — for example, "Tax (9.5%)" or "Tax (10.75%)" depending on your city. If you buy multiple items, some taxed and some not, the receipt breaks this down by showing which items had tax added.

If you notice a tax rate on your receipt that does not match what you expected, check which city the store is in. Many people assume they are in one city when they are actually in another — city boundaries in LA County do not always follow obvious landmarks. You can search "what city is this address" online to confirm, then look up that city's sales tax rate on the CDTFA website.

Keep receipts if you plan to return items. The refund you receive will include the tax you paid, so you get that money back. If you are buying for a business or organization that is tax-exempt, you will need to provide a resale certificate or exemption document to the seller so they do not charge you tax.

Sales Tax on Online and Out-of-State Purchases

If you order something online and have it shipped to an LA County address, you pay the sales tax rate for the city where it is delivered. Amazon, Walmart, Target, and most large retailers collect this tax at checkout. The tax is calculated based on your shipping address, not where the company is located.

If you buy from a small online seller who does not collect California sales tax, you are technically responsible for reporting and paying the tax yourself on your state return. In practice, most people do not do this, and the state does not pursue individual consumers for small amounts. However, if you run a business and make regular purchases, you should track these and report them.

If you travel outside California and buy something to bring back to LA County, you do not pay California sales tax at the time of purchase. However, California law says you owe "use tax" on items you bring into the state — it is the same rate as sales tax. Again, this is rarely enforced for personal purchases, but it is the law.

Frequently Asked Questions

Why is my receipt showing a different tax rate than 9.5 percent?

Your city within LA County may have a higher local tax rate than the county average. Long Beach, Santa Monica, West Hollywood, and several other cities add extra local taxes. Check your receipt for the exact rate, then search online for your city's name and "sales tax" to confirm.

Do I have to pay sales tax on groceries?

Unprepared groceries — food you take home and cook — are taxed at 4.375 percent, not the full 9.5 percent. Prepared food, hot food from a deli, and restaurant meals are taxed at the full rate. If you are unsure whether an item counts as prepared, ask the cashier before checkout.

Can I get a refund of sales tax if I return something?

Yes. When you return an item, the refund includes the tax you paid. You will see this on your receipt as a negative tax amount. Keep your original receipt and the return receipt to document the refund for your records.

What happens if a store charges me the wrong tax rate?

If you notice an error on your receipt, ask the store manager to correct it. Most stores will refund the difference when ready. If a store consistently charges the wrong rate, you can report it to the California Department of Tax and Fee Administration through their website.

Do I pay sales tax on services like haircuts or car repairs?

Most services are not taxed in California. A haircut, car repair, or plumbing service is not taxed. However, if you buy a product as part of the service — like hair dye or car parts — the product portion may be taxed. Ask your service provider to itemize what is being charged so you know what includes tax.