California's base sales tax is 7.25 percent
California's statewide sales tax rate is 7.25 percent. This is the minimum you pay on most purchases at the register. However, 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, you see the combined total — not these pieces separately. A $100 item costs you at least $107.25 before any local additions.
What you actually pay depends on where you are in California. A purchase in Los Angeles County is taxed differently than one in San Francisco or rural areas. The county you're in, the city, and sometimes special districts all layer their own rates on top of the state base.
Key Takeaways
- California's statewide sales tax is 7.25 percent, but your total rate includes county and local taxes added on top.
- Sales tax rates range from 7.25 percent to over 10 percent depending on your city and county.
- Most counties add between 0.5 and 2.5 percent to the state rate, and some cities add more.
- You pay sales tax on most goods, but groceries, prescription medications, and some medical equipment are exempt.
How county and local taxes stack on top of the state rate
Every California county adds its own sales tax. Most add between 0.5 and 2.5 percent. Los Angeles County adds 0.25 percent, Alameda County adds 0.5 percent, and San Francisco County adds 0.75 percent. Some counties add more — Inyo County adds 2.5 percent.
Cities and special districts can add even more. San Francisco city adds an additional 0.5 percent on top of the county rate. Long Beach adds 1.25 percent. Some areas have multiple layers: the state rate, the county rate, the city rate, and sometimes a transit or sales tax district rate all combine into one number you see at checkout.
The total rate you pay is printed on your receipt. If you buy something in downtown Los Angeles, you might see 9.5 percent. In San Francisco, you might see 8.625 percent. In a smaller county with fewer local additions, you might see 7.5 or 8 percent. The variation exists because each county and city funds different services through sales tax.
What items are exempt from sales tax
Not everything you buy is taxed. Groceries — food you cook at home — are not subject to sales tax in California. This includes bread, milk, vegetables, meat, and canned goods. Restaurant meals and prepared foods are taxed.
Prescription medications are exempt. Over-the-counter drugs like aspirin or cold medicine are taxed. Medical devices prescribed by a doctor — such as diabetic testing supplies, hearing aids, or prosthetics — are usually exempt, though the rules vary by device type.
Clothing and shoes under $110 are exempt from state sales tax, though some counties have added their own clothing tax. Diapers and feminine hygiene products became exempt in 2020. Gasoline is taxed, but the tax is built into the price per gallon rather than added at the pump.
Sales tax rates by major California cities
| City/County | Total Sales Tax Rate |
|---|---|
| Los Angeles | 9.5% |
| San Francisco | 8.625% |
| San Diego | 7.75% |
| Oakland | 8.625% |
| Sacramento | 7.725% |
| Fresno | 8.625% |
| Long Beach | 9.5% |
| Riverside | 7.725% |
These rates are current but can change when counties or cities vote to add or remove local taxes. Some of these changes happen annually. If you live near a city border, the rate can shift by a full percentage point depending on which side of the line you shop.
When you don't pay sales tax
You don't pay sales tax on items you buy for resale. If you own a business and buy inventory to sell to customers, you provide a resale certificate to the seller instead of paying tax. The tax is collected from the final customer instead.
Items bought for use outside California are not taxed if you take them out of state before using them. If you buy a car in California and register it in another state, you may owe tax in that state instead. The rules depend on your residency and where the item will be used.
Some nonprofits and government agencies are exempt from sales tax on certain purchases. Schools and hospitals may not pay tax on specific items related to their operations. These exemptions are narrow and require documentation.
How to find the exact rate where you shop
The California Department of Tax and Fee Administration publishes a sales tax rate lookup tool on its website. You enter your address or zip code and see the exact combined rate for that location. This is the most reliable way to know what you'll pay because rates can differ by a few blocks in some areas.
Your receipt always shows the rate that was applied. If you're buying something online and shipping it to California, the seller should charge you the rate for your delivery address. Some online retailers charge the rate for their own location instead, which is incorrect — you can contact them to request a refund of the difference.
Frequently Asked Questions
Do I pay sales tax on online purchases shipped to California?
Yes. Online retailers must charge California sales tax on items shipped to addresses in the state. The tax rate is based on your delivery address, not where the seller is located. If a retailer did not charge tax, you may owe it to California, though enforcement is limited for individual purchases.
Is sales tax the same everywhere in California?
No. The rate varies by county and city. The lowest rate is 7.25 percent in areas with no local additions. The highest rates exceed 10 percent in some cities. Two locations just a few miles apart can have different rates.
Why does California have so many different sales tax rates?
Counties and cities vote to add their own sales taxes to fund local services like transit, schools, and infrastructure. Each area decides independently whether to add tax and how much. This creates the patchwork of rates across the state.
Are used items subject to sales tax?
Used items sold by a business are taxed at the same rate as new items. Items sold between individuals are not taxed. If you sell your used car to a friend, no sales tax applies. If you sell it to a dealer or through a business, tax applies.
Does sales tax explore to services in California?
Most services are not subject to sales tax in California. Haircuts, car repairs, and medical services are not taxed. However, some services bundled with products — like installation or delivery — may be taxed depending on how the seller structures the charge.