Sales tax in Los Angeles County is 9.5%, made up of the state rate plus local additions
Los Angeles County's sales tax rate is 9.5%. This combines California's statewide base rate of 7.25% with local taxes added by the county and city. The exact rate you pay depends on which city you shop in — some cities add their own portion on top of the county rate, which means certain neighborhoods charge slightly more than others.
When you buy something at a store or online, the sales tax is calculated on the purchase price and added to your total at checkout. Groceries, prescription medications, and some medical equipment are exempt from sales tax in California, but most other items — clothing, electronics, furniture, and prepared food — are taxed at the full rate.
The tax is collected by the business and sent to the California Department of Tax and Fee Administration, which then distributes it to the county, city, and special districts that depend on that revenue.
Key Takeaways
- Los Angeles County's base sales tax is 9.5%, though individual cities may charge between 9.5% and 10.25% depending on local voter-approved measures.
- Groceries and prescription medications are not subject to sales tax, but most other retail purchases are taxed at the full rate.
- Online purchases from retailers with a physical presence in California are subject to sales tax, even if the seller is out of state.
- Sales tax is collected at the point of sale and remitted to the state, which distributes funds to local governments and special districts.
How the 9.5% rate breaks down
California's base statewide sales tax is 7.25%. Los Angeles County adds 1.25% on top of that, bringing the minimum rate to 8.5%. Most of Los Angeles city itself adds another 1%, which is why you see 9.5% as the standard rate in the city limits.
However, not all of Los Angeles County charges the same rate. Cities like Santa Monica, Long Beach, and Pasadena have their own local tax rates that can push the total to 9.75% or higher. If you shop near the border between two cities, the rate that applies is determined by where the business is located, not where you live.
These local additions are usually approved by voters through ballot measures and are meant to fund city services like police, fire, and public works. You can find the exact rate for your specific city on the California Department of Tax and Fee Administration website or by asking a cashier.
What items are taxed and what are not
Most things you buy in a store are subject to sales tax, but California has a list of exemptions. Groceries — items you buy at a supermarket to cook at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. However, prepared food, hot food, and food bought at restaurants or fast-food chains is taxed.
Prescription medications are also exempt from sales tax when you present a valid prescription. Over-the-counter medications like pain relievers and cold medicine are taxed. Medical equipment prescribed by a doctor, such as wheelchairs or oxygen equipment, may be exempt, but you will need documentation.
Clothing and shoes are taxed in California, unlike some other states. Electronics, furniture, books, and most other retail items are taxed at the full rate. If you are unsure whether something is taxed, ask the cashier or check your receipt — it will show whether tax was added.
Sales tax on online and out-of-state purchases
If you order something online from a retailer that has a warehouse, office, or other physical presence in California, sales tax is charged at checkout. This applies even if the company is based in another state. Major retailers like Amazon, Walmart, and Target all collect California sales tax on orders shipped to addresses in the state.
Small sellers and marketplaces without a California presence are not required to collect sales tax, though some do voluntarily. If you buy from a seller outside California and no tax is collected, you are technically responsible for reporting that purchase on your state tax return as "use tax," though this is rarely enforced for individual purchases.
The rule applies to all types of online purchases — clothing, electronics, books, and everything else. The sales tax rate used is based on the delivery address, not where you live or where the seller is located.
Who collects and where the money goes
The business where you make the purchase collects the sales tax and holds it temporarily. Retailers are required to send the tax they collect to the California Department of Tax and Fee Administration on a regular schedule — usually monthly or quarterly, depending on the business size.
Once the state receives the tax, it is distributed according to a formula. The county gets a portion, the city gets a portion, and special districts — like transit agencies, water districts, or fire protection districts — get their share. In Los Angeles, some of that money funds the Los Angeles County Metropolitan Transportation Authority (Metro) and other regional services.
Businesses that fail to collect or remit sales tax can face penalties and interest charges. The state conducts audits to make sure retailers are collecting the correct amount and sending it in on time.
Sales tax rates by Los Angeles area cities
| City | Sales Tax Rate |
|---|---|
| Los Angeles (city) | 9.5% |
| Santa Monica | 9.5% |
| Long Beach | 9.5% |
| Pasadena | 9.5% |
| Culver City | 9.5% |
| West Hollywood | 10.25% |
| Beverly Hills | 9.5% |
| Torrance | 9.5% |
Rates can change when cities pass new ballot measures, so this table reflects current rates but may not reflect future changes. Check the California Department of Tax and Fee Administration website for the most current rates in your specific area.
The variation across cities exists because each municipality can vote to add its own local tax on top of the county rate. West Hollywood's higher rate of 10.25% reflects voter-approved local measures that fund city services. When you shop, the rate that applies is always the one where the business is physically located.
Frequently Asked Questions
Do I pay sales tax on groceries in Los Angeles?
No. Groceries — food you buy to prepare at home — are not taxed in California. This includes produce, meat, dairy, bread, and canned goods. However, prepared foods, hot foods, and anything you buy ready to eat at a restaurant or deli counter is taxed at the full rate.
Why does my receipt show a different tax amount than I calculated?
The tax is calculated on the subtotal before any discounts or coupons are applied. If you used a coupon or received a discount, the tax is based on the lower price. Also, some items in your purchase may be exempt from tax while others are not, so the total tax is not always the same percentage of your entire bill.
Do I have to pay sales tax if I buy something online from out of state?
If the seller has a physical presence in California, yes — sales tax is collected at checkout. If the seller has no California presence and does not collect tax, you are technically responsible for reporting it as use tax on your state return, though this is rarely enforced for individual purchases.
What is the difference between sales tax and use tax?
Sales tax is collected when you buy something from a retailer. Use tax is a tax on items you buy from out-of-state sellers who do not collect sales tax. It is the same rate as sales tax and is meant to prevent people from avoiding tax by shopping out of state. Most people never file use tax on individual purchases.
Can I get a refund of sales tax I paid?
Generally, no. Sales tax is final once you complete the purchase. If you return an item and get a refund, the sales tax is refunded as part of that refund. If you paid tax on something that should have been exempt, you would need to contact the store or file a claim with the state, which is rarely successful for small amounts.