California's Base Sales Tax Rate

California's statewide sales tax rate is 7.25 percent. This is the minimum you will pay on most purchases, but your actual rate is almost always higher because counties and local districts add their own taxes on top of the state rate.

The 7.25 percent breaks down as 6 percent state tax plus 1.25 percent for county and local districts. When you buy something in California, you pay all three layers at once—the receipt shows only the total, not the breakdown.

Key Takeaways

  • California's statewide base rate is 7.25 percent, but most counties add local taxes that raise the total to between 7.25 and 10.75 percent.
  • Your actual sales tax rate depends on where you are in the state—even neighboring cities can have different rates because of local district taxes.
  • Groceries, prescription medications, and some medical equipment are exempt from sales tax in California.
  • Online purchases are taxed the same way as in-store purchases if the seller has a physical presence in California or meets federal nexus rules.

How Local Taxes Raise Your Rate

Counties in California can add up to 1.25 percent on top of the state rate. Many also add additional local taxes through city or special district measures. This means the total rate you pay varies by location—Los Angeles County has a different rate than San Francisco County, and even cities within the same county can differ.

For example, Los Angeles city has a combined rate of 9.5 percent, while San Francisco has 8.625 percent. A city in a rural county might be as low as 7.25 percent. To find your exact rate, you need to know your specific city and county, not just the state.

What Is and Isn't Taxed

Most goods and services are subject to sales tax in California, but some important categories are exempt. Groceries—unprepared food you cook at home—are not taxed. Prepared food, restaurant meals, and hot food are taxed. Candy and soda are taxed even though they are food.

Prescription medications are exempt from sales tax when you present a valid prescription. Over-the-counter medications like aspirin and cold medicine are taxed. Medical devices prescribed by a doctor—such as diabetic testing supplies or mobility aids—are usually exempt, but the rules depend on the specific item and how it is classified.

Services are generally not taxed in California, with some exceptions. Haircuts, repairs, and labor are not subject to sales tax. However, certain services like pest control and installation labor sometimes are taxed depending on the context.

Sales Tax on Online and Out-of-State Purchases

If you buy something online from a seller with a warehouse, office, or other physical location in California, you pay California sales tax. If the seller has no physical presence in California but meets federal nexus rules—usually meaning they do a certain amount of business in the state—they must still collect California sales tax.

Most large online retailers now collect California sales tax automatically at checkout. If a seller does not collect it, you may owe use tax on your state income tax return, though most individuals do not report this. The tax rate applied is the rate for your delivery address, not the seller's location.

Finding Your Exact Local Rate

The California Department of Tax and Fee Administration maintains a sales tax rate lookup tool on its website. You enter your address or zip code, and it shows you the combined state and local rate for that location. This is the most accurate way to find your rate because local taxes change periodically as districts pass new measures.

You can also call your city or county tax assessor's office, or ask a local retailer what rate applies in your area. Rates are updated regularly, so checking the official tool is better than relying on a rate you found months ago.

Special Cases and Exemptions

Certain organizations and purchases have special treatment. Nonprofit organizations registered with the state can sometimes make tax-exempt purchases for their operations. Resellers who hold a valid resale certificate do not pay sales tax when buying goods they intend to resell—they collect tax from the end customer instead.

Some counties offer temporary sales tax holidays for specific items like school supplies or energy-efficient appliances, though these are less common in California than in other states. If you think a purchase should be exempt, ask the retailer or contact your county assessor's office for clarification.

Frequently Asked Questions

Why is my sales tax rate different from my neighbor's if we live in the same city?

You may live in different tax districts. Even within one city, special districts like school districts or transportation districts can add their own local tax. Your exact address determines which districts explore to you, so two addresses a few blocks apart can have different rates.

Do I pay sales tax on clothing in California?

Yes. California taxes most clothing and shoes at the full rate. There is no clothing exemption in California, unlike some other states. This applies to all apparel, from everyday wear to formal clothing.

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

You can ask the store to correct the charge. If the error is small, many stores will refund the difference on the spot. For larger purchases, keep your receipt and contact the store's customer service. If you believe the store is consistently using the wrong rate, you can report it to the California Department of Tax and Fee Administration.

Do I owe sales tax on items I buy out of state and bring into California?

You may owe use tax on those purchases, which is California's equivalent to sales tax for items bought elsewhere. However, most individuals do not report this on their tax returns. If you bought the item in a state with a sales tax, you typically only owe the difference between what you paid and California's rate, if any.

Are digital products like e-books and apps subject to sales tax?

It depends on the product. Digital books, newspapers, and magazines are generally not taxed. Software, apps, and digital services like streaming subscriptions are usually taxed. The rules can be complex, so check with the seller or the California Department of Tax and Fee Administration if you are unsure about a specific purchase.