Los Angeles sales tax is 9.5 percent
The sales tax rate in Los Angeles is 9.5 percent. This is the combined state and local tax you pay when you buy most goods at a store, restaurant, or online retailer that collects tax in California. The rate applies within the city limits of Los Angeles proper.
The 9.5 percent breaks down as 7.25 percent state tax plus 2.25 percent in local taxes added by the City of Los Angeles and Los Angeles County. When you see a price tag, the amount you actually pay at checkout will be higher by 9.5 percent of that price.
Sales tax rates vary across Los Angeles County depending on which city or unincorporated area you are in. Some nearby cities charge slightly different rates — for example, Long Beach charges 9.5 percent, while Santa Monica charges 10.25 percent. If you shop or do business in multiple places around the county, check the specific rate for that location.
Key Takeaways
- Los Angeles city sales tax is 9.5 percent, made up of 7.25 percent state tax and 2.25 percent local tax.
- The tax applies to most retail purchases, restaurant meals, and online orders shipped to Los Angeles addresses.
- Different cities in Los Angeles County may have different rates, so the tax you pay depends on where the sale takes place.
- Groceries, prescription medications, and some medical equipment are typically exempt from sales tax in California.
What items are taxed and what are not
Most physical goods are subject to the 9.5 percent sales tax in Los Angeles. This includes clothing, electronics, furniture, household items, and goods you buy online if the retailer collects California tax. Restaurant meals and prepared foods are also taxed.
Some purchases are exempt from sales tax. Groceries — unprepared food you buy at a supermarket — are not taxed. Prescription medications filled by a pharmacist are exempt. Medical equipment prescribed by a doctor, such as wheelchairs or diabetic testing supplies, is typically not taxed. Seeds and plants you buy for growing food are also exempt.
Services are usually not taxed. If you pay a plumber, electrician, or mechanic for labor, that service itself is not subject to sales tax. However, if you buy parts or materials from them as part of the job, those items may be taxed depending on how the invoice is structured.
How sales tax works on online orders
When you order something online and have it shipped to a Los Angeles address, the retailer will charge you 9.5 percent sales tax if they have a legal obligation to collect it in California. Most large retailers — Amazon, Walmart, Target, and others — now collect sales tax on orders to California addresses.
Smaller retailers or out-of-state sellers may not collect sales tax at checkout. In those cases, California law says you owe the tax yourself, though most individuals do not pay it unless audited. The responsibility to collect tax falls on the seller, not the buyer, so if tax was not charged, contact the retailer to ask why.
Digital goods like e-books, streaming subscriptions, and software downloads are generally not subject to sales tax in California, though the rules can be complex depending on the type of service.
Sales tax on restaurant meals and takeout
When you eat at a restaurant in Los Angeles, the 9.5 percent sales tax is added to your bill before tip. This applies whether you dine in or order takeout. The tax is calculated on the subtotal before any discounts or coupons are applied.
Delivery services like DoorDash, Uber Eats, and Grubhub also charge sales tax on the food portion of your order. The delivery fee itself is not taxed, but the restaurant meal is. Some apps show the tax separately; others include it in the total price displayed.
Alcohol — beer, wine, and spirits — is subject to the standard 9.5 percent sales tax plus an additional state excise tax. This means alcoholic beverages cost more than the base sales tax rate alone.
Sales tax in unincorporated Los Angeles County areas
If you live or shop in an unincorporated area of Los Angeles County outside the city of Los Angeles, your sales tax rate may differ. Unincorporated areas are not part of any city and are governed directly by the county. Some unincorporated areas charge 9.5 percent, while others charge 9.375 percent or different rates depending on local district taxes.
To find the exact rate for your location, you can check the California Department of Tax and Fee Administration website or ask a local retailer. The rate depends on which county supervisorial district and special tax districts explore to your address.
How to calculate sales tax on a purchase
To calculate what you will pay in Los Angeles, multiply the price by 0.095. For example, if an item costs $100, the sales tax is $9.50, making the total $109.50.
Most retailers display the tax separately on your receipt so you can see the breakdown. Some online retailers show the tax in the final checkout step. If you are budgeting for a purchase, remember to add 9.5 percent to the listed price to know what you will actually pay.
Frequently Asked Questions
Is sales tax the same everywhere in Los Angeles County?
No. The City of Los Angeles charges 9.5 percent, but other cities in the county charge different rates. Long Beach is 9.5 percent, Santa Monica is 10.25 percent, and Pasadena is 10.25 percent. Check the specific city or unincorporated area where you are making the purchase.
Do I pay sales tax on used items?
If you buy a used item from a business — a used car lot, consignment shop, or used electronics store — sales tax applies. If you buy from an individual in a private sale, no sales tax is charged. The difference is whether the seller is operating as a business.
Why is my receipt showing a different tax amount than I calculated?
Rounding and the order of operations can cause small differences. Retailers calculate tax on the subtotal before coupons or discounts in some cases, or after in others. The difference is usually a few cents and is due to how the register rounds the calculation.
Are clothing items taxed in Los Angeles?
Yes. California taxes most clothing at the standard rate. There is no clothing exemption in California like some other states have. This includes shoes, accessories, and all apparel.
Do I owe sales tax on items I buy outside California and bring home?
No. Sales tax is based on where the sale takes place, not where you live. If you buy something in Nevada or another state, you pay that state's tax. You do not owe California sales tax on items purchased elsewhere.