California's statewide sales tax is 7.25%, but your actual rate depends on your county and city
California's base sales tax rate is 7.25%, set by the state. However, most counties and cities add their own local sales taxes on top of that amount. Your total rate — what you actually pay at checkout — ranges from 7.25% in a few areas to over 10% in others, depending on where you live and shop.
The state collects the 7.25% and distributes it to counties and cities. Local governments then layer on additional taxes to fund schools, transit, and other services. This means two people buying the same item in different California cities can pay different total amounts in tax.
Key Takeaways
- California's base state sales tax is 7.25%, but most areas add local taxes that raise the total to between 8% and 10.25%.
- Your county and city both set their own local tax rates, so the rate in one neighborhood can differ from the rate a few miles away.
- Some counties publish their rates online; others require you to check with the city directly or use the California Department of Tax and Fee Administration's lookup tool.
- Sales tax applies to most goods but not to groceries, prescription medications, or most medical equipment.
How the 7.25% base rate breaks down
The state's 7.25% consists of a 6% state tax plus a 1.25% local tax that goes back to counties. This 1.25% is mandatory in every county. On top of that, individual counties and cities can add their own rates — usually between 0.5% and 2.5% more — depending on what they need to fund.
When you see a sales tax rate listed for your area, it already includes the state's 7.25%. You do not add 7.25% to a local rate; the local rate is the total you pay. For example, if your city's rate is 8.625%, that includes the state's 7.25% plus 1.375% in local taxes.
Sales tax rates by major California counties
Rates vary widely across the state. The Bay Area, Los Angeles County, and San Diego County each have different structures because cities within them set their own rates. Here are some examples of what you might encounter:
| County / City | Sales Tax Rate |
|---|---|
| San Francisco | 8.625% |
| Oakland | 8.625% |
| Los Angeles (city) | 9.5% |
| Long Beach | 9.5% |
| San Diego (city) | 7.75% |
| Sacramento | 7.725% |
| Fresno | 8.625% |
| Riverside | 7.725% |
These rates change when cities or counties pass new measures, so the rate you see today may not be the same next year. Some areas have passed temporary increases that expire on a set date; others have permanent rates. The best way to confirm your exact rate is to enter your address into the California Department of Tax and Fee Administration's online rate lookup tool at onlineservices.cdtfa.ca.gov.
What items are taxed and what are not
Sales tax in California applies to most goods — clothing, electronics, furniture, and household items all get taxed at your local rate. However, certain items are exempt. Groceries (unprepared food) are not taxed. Prescription medications are not taxed. Most medical equipment, such as wheelchairs and hearing aids, are also exempt.
Restaurant meals and prepared foods are taxed, even if you take them home. Alcohol is taxed. Candy and soda are taxed. The line between a taxable prepared food and a non-taxable grocery item can be unclear — for example, hot deli chicken is taxed, but cold rotisserie chicken from a grocery store may not be, depending on how it is sold. When in doubt, ask the cashier or check the receipt.
How to find your exact local sales tax rate
The California Department of Tax and Fee Administration maintains an official lookup tool. Go to onlineservices.cdtfa.ca.gov, select "Sales Tax Rates," and enter your city and ZIP code. The tool returns your exact rate and shows you which taxes make up that total — state, county, and city.
If you live near a city border, note that the rate can change block by block. A store on one side of a street may be in a different city than a store across the street, and they may have different tax rates. The lookup tool shows the rate for a specific address, so use it before making a large purchase if you are near a boundary.
Why rates differ between nearby cities
Cities use sales tax revenue to fund schools, police, fire departments, public transit, and other services. A city that has recently passed a sales tax increase may be funding a new transit project or addressing a budget shortfall. Some cities have had the same rate for decades; others adjust it every few years based on local needs.
This is why you might find that a city 10 miles away has a rate 0.5% or 1% higher than yours. The difference reflects local spending priorities and tax measures that voters in that city have approved. If you shop in multiple cities, you will pay different rates in each one.
Sales tax on online and mail orders
California requires online retailers to charge sales tax based on the address where the item is being shipped. If you order something online and have it delivered to your home in California, you pay your local sales tax rate, not the rate where the retailer is located. This applies to most major retailers, including Amazon, Walmart, and Target.
Some smaller online sellers may not yet be set up to charge California sales tax. If you receive an item without tax charged, you may owe use tax — a parallel tax that applies to purchases made outside California or from sellers who do not charge sales tax. Most people do not report use tax on individual purchases, but it is technically owed.
Frequently Asked Questions
Is sales tax the same everywhere in California?
No. The state's base rate is 7.25%, but every county and most cities add their own local taxes. Your total rate depends on your exact location and can range from 7.25% to over 10%. Use the California Department of Tax and Fee Administration's lookup tool to find your rate.
Do I pay sales tax on groceries?
Unprepared groceries — raw vegetables, meat, dairy, bread, and canned goods — are not taxed. Prepared foods, hot items, and restaurant meals are taxed. Some items like candy and soda are taxed even though they are food. If you are unsure, ask the cashier.
Why did the sales tax rate in my city change?
Cities pass sales tax increases through voter measures to fund specific projects or address budget needs. These increases can be temporary (set to expire after a few years) or permanent. Check your city's website or the CDTFA lookup tool to see what your current rate is and whether any increases are scheduled to end.
Do I have to pay sales tax on items I buy online?
Yes, if the retailer ships to your California address. Major retailers charge sales tax based on your delivery address. Smaller sellers may not, but you technically owe use tax on those purchases. Most individuals do not report use tax on small purchases.
What is use tax?
Use tax is a tax on items you buy outside California or from sellers who do not charge sales tax. It is meant to prevent people from avoiding sales tax by shopping out of state. The rate is the same as your local sales tax rate, but most people do not report it on individual purchases.