Los Angeles Sales Tax: The Rate and What It Covers
Los Angeles County sales tax is 9.5% as of 2024. This rate applies to most goods you buy in stores, online orders shipped to Los Angeles addresses, and many services. The 9.5% combines the California state rate (7.25%) plus local additions that Los Angeles County and individual cities layer on top.
The exact rate you pay depends on which city within Los Angeles County you live in or make your purchase. Some cities add their own local tax on top of the county rate, which can push the total to 9.5% or higher. For example, the City of Los Angeles itself charges an additional 2% local tax, bringing the total to 9.25% within city limits.
Sales tax is added at checkout when you buy taxable items. You do not pay it upfront—the seller calculates and collects it from you at the register or during online checkout. The seller then sends that money to the state and local tax authorities.
Key Takeaways
- Los Angeles County's base sales tax rate is 9.5%, made up of the state rate plus county and city additions.
- The exact rate varies by city within the county, ranging from 9.5% to over 10% depending on local taxes.
- Sales tax applies to most physical goods and some services, but groceries, prescription medications, and certain medical equipment are typically exempt.
- Online purchases shipped to a Los Angeles address are subject to the same sales tax as in-store purchases.
- The seller collects sales tax at the point of sale and remits it to state and local authorities.
How Los Angeles Sales Tax Is Built
Sales tax in Los Angeles is layered. The California state government sets a base rate of 7.25%. On top of that, Los Angeles County adds a county rate, and then individual cities within the county can add their own local rate. This stacking is why the total varies by location.
The City of Los Angeles adds 2% to the state and county rate, bringing the total to 9.25% within city limits. Other cities in the county—such as Long Beach, Santa Monica, or Pasadena—have different local rates, so their totals differ. A purchase in Santa Monica, for instance, may have a different total rate than the same purchase in downtown Los Angeles.
When you shop online, the rate applied depends on the shipping address. If you order something to be delivered to an address in Los Angeles, the seller applies Los Angeles sales tax, not the rate from where the seller is located. This rule applies whether you order from a local business or a company across the country.
What Items Are Taxed and What Are Exempt
Most physical items you buy in stores are subject to sales tax: clothing, electronics, furniture, toys, and household goods all get taxed. Services like haircuts, car repairs, and plumbing also typically incur sales tax in Los Angeles.
Some purchases are exempt from sales tax. Groceries—fresh produce, meat, dairy, and packaged foods meant to be eaten at home—are not taxed. Prescription medications are also exempt. Medical equipment prescribed by a doctor, such as wheelchairs or diabetic supplies, is generally exempt as well. Diapers and feminine hygiene products became exempt in California starting in 2023.
Restaurant meals and prepared foods are taxed, even if you take them home. The distinction is whether the food is ready to eat when you buy it. A rotisserie chicken from a grocery store deli counter is taxed; a raw chicken from the butcher counter is not.
Sales Tax on Online and Out-of-State Purchases
If you order something online and have it shipped to a Los Angeles address, you pay Los Angeles sales tax at checkout. This applies whether you order from Amazon, a local retailer's website, or a company based outside California. The seller is required to collect and remit the tax based on your delivery address.
If you order something to be shipped outside California, you typically do not pay California sales tax on that order. The tax rate depends on where the item is being delivered, not where you live or where the seller is based.
Some older online retailers used to not collect sales tax, but California law now requires nearly all sellers—even those without a physical store in the state—to collect sales tax on orders shipped to California addresses. If you somehow purchased something online without sales tax being collected, you are technically responsible for reporting and paying the tax yourself on your state tax return, though this is rarely enforced for individual purchases.
How to Find Your Exact Local Rate
Because rates vary by city, the easiest way to find your exact rate is to enter your address into the California Department of Tax and Fee Administration's sales tax rate lookup tool on their website. You can also call your city's tax assessor's office or check your city's official website for the current local rate.
If you are shopping in a different city than where you live, use that city's address in the lookup tool. The rate that applies is the rate where the purchase happens or where it is delivered, not where you live.
Rates can change when cities pass new local measures or when state law changes. The 9.5% figure mentioned here is current as of 2024, but checking the official lookup tool ensures you have the most up-to-date rate for your specific location.
Sales Tax on Services in Los Angeles
Many services are subject to sales tax in Los Angeles, though not all. Haircuts, manicures, personal training, and car repairs are taxed. Plumbing, electrical work, and other contractor services are also taxed. When you pay for these services, the business adds sales tax to your bill.
Some services are exempt. Legal services, medical services provided by licensed doctors or therapists, and certain professional services may not be taxed. Rental of real property—such as apartment rent or office space—is not subject to sales tax. However, short-term rentals through platforms like Airbnb may be subject to different local taxes.
If you are unsure whether a particular service is taxed, ask the business before you pay. They should be able to tell you whether sales tax will be added to your bill.
Understanding Tax on Specific Purchases
Some purchases create confusion because the tax rules are specific. Clothing is taxed, but not all clothing items—for example, some states exempt certain items like shoes under a certain price, though California does not have such an exemption. In Los Angeles, all clothing is taxed at the standard rate.
Alcohol is taxed at the standard sales tax rate, plus there are additional state excise taxes on beer, wine, and spirits that are separate from sales tax. When you buy alcohol, you are paying both the sales tax and these excise taxes on top of the base price.
Used items sold by individuals are generally not subject to sales tax if you buy them directly from the owner. However, used items sold by a business—such as a used car lot or a consignment shop—are subject to sales tax. The tax is calculated on the sale price, not the original price of the item.
Frequently Asked Questions
Is sales tax the same everywhere in Los Angeles County?
No. The base rate is 9.5% in most of the county, but individual cities add their own local taxes on top. The City of Los Angeles is 9.25%, but other cities vary. Use the California Department of Tax and Fee Administration's lookup tool with your specific address to find your exact rate.
Do I pay sales tax on groceries?
No. Fresh produce, meat, dairy, and packaged foods intended for home consumption are exempt from sales tax. However, prepared foods, restaurant meals, and items from a deli counter are taxed because they are ready to eat.
Why is my online order showing a different tax rate than I expected?
The tax rate is based on your delivery address, not your billing address or where the seller is located. If you ordered to a different city or zip code than where you live, that location's rate applies. Double-check your shipping address in the order confirmation.
Do I have to pay sales tax on used items I buy from a private person?
No. Sales tax does not explore to used items sold directly by an individual. However, if you buy used items from a business like a used car dealership or consignment shop, sales tax applies to the sale price.
Is sales tax added before or after discounts?
Sales tax is calculated on the final price after discounts are applied. If an item is on sale or you use a coupon, the tax is based on what you actually pay, not the original price.