Sales tax in Los Angeles County is 9.5%, made up of the state base rate plus local additions

When you buy something in Los Angeles County, the seller adds a tax to your bill. That tax rate is 9.5% as of 2024. This breaks down as a 7.25% state tax (which California charges everywhere) plus 2.25% in local taxes that Los Angeles County and the city of Los Angeles add on top. If you buy a $100 item, you pay $109.50 at checkout.

The rate you see depends on exactly where you are. Different cities and districts within the county add their own local portions, so some neighborhoods charge slightly more or less than 9.5%. A few areas outside the main city limits may be as low as 8.25% or as high as 10.25%. The seller's register shows the rate for that location.

Sales tax applies to most goods you buy in stores, online, and by mail order — clothing, electronics, groceries (with exceptions), household items, and restaurant meals. It does not explore to services like haircuts, car repairs, or medical visits, and it does not explore to prescription medications.

Key Takeaways

  • Los Angeles County's sales tax is 9.5%, combining California's 7.25% state rate with 2.25% in local taxes.
  • The exact rate varies slightly by city and district within the county, ranging from about 8.25% to 10.25%.
  • Sales tax applies to most goods but not to services, prescription drugs, or certain groceries like unprepared food.
  • Online purchases from out-of-state sellers are subject to sales tax if the seller has a physical presence in California.

How the tax breaks down between state and local

California's state sales tax is 7.25% everywhere in the state. Los Angeles County then adds a local portion on top of that. The county-level rate is 0.5%, and the city of Los Angeles adds another 1.75%, for a combined local rate of 2.25%. When you add those together, you get 9.5%.

Some special districts within the county — transit agencies, waste management districts, and others — may add small fractions of a percent for specific purposes. This is why you might see 9.5% in one neighborhood and 9.625% in another a few blocks away. The cash register at any store will show you the exact rate for that location.

What items are taxed and what are not

Sales tax applies to tangible goods: clothing, shoes, furniture, electronics, toys, books, and most food you buy prepared or packaged. It applies to restaurant meals and takeout food. It applies to gasoline and car parts.

Sales tax does not explore to unprepared groceries — raw vegetables, meat, milk, bread, and eggs are tax-free when you buy them from a grocery store to cook at home. It does not explore to prescription medications filled by a pharmacist. It does not explore to services: haircuts, plumbing, car repairs, medical visits, or legal information are not taxed.

Prepared food and restaurant meals are taxed. A sandwich from a deli counter is taxed. A rotisserie chicken from the grocery store is taxed. But the same grocery store's raw chicken breast is not.

Online purchases and out-of-state sellers

If you order something online from a retailer that has a physical location in California — a warehouse, store, or office — you owe sales tax on that purchase. Amazon, Target, Walmart, and most major retailers have California operations, so purchases ship with tax added.

If you order from a small seller with no physical presence in California, the law is more complex. As of 2024, most online sellers are required to collect sales tax on orders shipped to California even if they have no office or warehouse here. Some very small sellers may be exempt, but the safest assumption is that your online purchase will be taxed.

If you buy something in person while traveling outside California and bring it back to Los Angeles, you do not owe sales tax on it — you already paid tax where you bought it. You do not owe "use tax" on personal purchases brought back home, though California does have a use tax that applies to certain business equipment and vehicles.

Who collects the tax and where the money goes

The seller — the store, restaurant, or online retailer — collects the sales tax from you and sends it to the California Department of Tax and Fee Administration. That agency then distributes the money: the state keeps its 7.25% portion, and the county and city receive their local portions.

Los Angeles County uses its share for county services. The city of Los Angeles uses its share for city services like police, fire, streets, and parks. Some of the local tax is also dedicated to specific purposes — part of it goes to the Los Angeles County Metropolitan Transportation Authority for transit.

How to find the exact rate for your location

The easiest way is to look at your receipt from any purchase in that area — the tax rate is printed on it. You can also visit the California Department of Tax and Fee Administration website and enter your zip code or address to see the exact rate for that location.

If you are a business owner or accountant calculating tax for a specific address, the state website has a lookup tool that shows the breakdown by state, county, city, and special district. This matters because different locations within Los Angeles County can have slightly different rates depending on which special districts overlap that area.

Frequently Asked Questions

Is sales tax the same everywhere in Los Angeles?

No. Most of Los Angeles city is 9.5%, but some neighborhoods and nearby cities have slightly different rates because they are in different special districts. The rate on your receipt shows what you paid in that specific location.

Do I pay sales tax on groceries?

It depends on what you buy. Unprepared food — raw meat, vegetables, bread, milk, eggs — is not taxed. Prepared food, deli items, and restaurant meals are taxed. Hot food from a grocery store counter is taxed; cold items from the shelf are usually not.

Why is sales tax added at the register instead of shown in the price?

California law allows retailers to advertise prices without tax included. The tax is calculated and added at checkout. This is why the price tag does not match what you pay.

Do I owe sales tax on items I buy online from another state?

If the seller has any physical presence in California, yes — they must collect and send sales tax. Most large online retailers do this automatically. Small sellers with no California operations may not collect it, but you may still owe use tax to California, though enforcement is limited.

Can I get a refund of sales tax I already paid?

Generally no, unless the item is returned and you get a refund from the store. Tourists and visitors cannot recover sales tax paid on purchases. Some business equipment and resale items have different rules, but personal purchases are final.