San Francisco's current sales tax rate
San Francisco's sales tax rate is 8.625%. This rate applies to most goods and some services you buy within the city limits. The rate is made up of the California state sales tax (7.25%) plus local taxes added by San Francisco County and the city itself.
The 8.625% rate has been in place since 2018, when San Francisco voters approved Proposition C, a local tax measure that added 0.5% to the existing rate. Before that, the rate was 8.125%. If you buy something in San Francisco, the seller will charge you this combined rate at checkout.
Key Takeaways
- San Francisco's sales tax is 8.625%, made up of California's state rate plus local city and county additions.
- The tax applies to most physical goods, prepared food, and certain services, but not to groceries, prescription medications, or most medical equipment.
- Online purchases are taxed the same way as in-store purchases if the seller has a physical presence in California.
- The rate can vary slightly in nearby areas outside San Francisco, so knowing your exact location matters for mail orders or border purchases.
What the sales tax covers and what it doesn't
Sales tax in San Francisco applies to most items you buy: clothing, electronics, furniture, books, and household goods all get taxed at 8.625%. Prepared food—anything hot, ready to eat, or served to you—is also taxed. This includes restaurant meals, takeout, coffee from a café, and deli sandwiches made to order.
Some things are exempt from sales tax. Groceries meant to be prepared at home (raw vegetables, meat, bread, milk, canned goods) are not taxed. Prescription medications and most medical equipment are exempt. Diapers and feminine hygiene products became exempt in California in 2020. Services like haircuts, dental work, and car repairs are generally not subject to sales tax, though some specific services may be.
The line between taxable and exempt can be confusing. A donut from a bakery case is taxable; a loaf of bread from the same bakery is not. A rotisserie chicken is taxable; raw chicken is not. When in doubt, the cashier or seller should be able to tell you whether tax applies.
How sales tax works on online and mail orders
If you order something online from a company that has a warehouse, office, or other physical location in California, you pay California sales tax—including San Francisco's 8.625% rate if it ships to a San Francisco address. This applies even if the company is based elsewhere. Amazon, for example, collects sales tax on most items shipped to California addresses.
If you order from a company with no physical presence in California, sales tax may not be charged at checkout. However, California law requires you to report and pay tax on those purchases yourself when you file your state income tax return—though most individual shoppers do not do this. For practical purposes, most major retailers now collect tax on California orders regardless.
Sales tax rates in nearby areas
If you travel just outside San Francisco, the rate changes. In Daly City and South San Francisco (San Mateo County), the rate is 8.375%. In Oakland and other parts of Alamaha County, it is 8.625%. In Marin County, it is 8.625%. These small differences matter if you are comparing prices across city lines or ordering something to be picked up outside San Francisco.
When you buy something in one location and have it shipped to another, the tax rate that applies is usually the rate where the item is shipped to, not where you bought it. If you order online and have it delivered to your San Francisco address, you pay San Francisco's 8.625% rate.
Who collects and where the money goes
The seller—the store, restaurant, or online company—collects sales tax from you and then sends it to the California Department of Tax and Fee Administration. That state agency distributes the money: the state keeps its 7.25% share, and San Francisco County and the city keep their local portions. The local share funds city services, public transit, and other municipal programs.
You do not pay sales tax directly to the city or county. The seller handles all of it. Your receipt will show the tax amount charged, and that is what the seller owes to the state.
Sales tax on specific purchases
Some purchases trip people up because the rules are specific. Alcohol is taxed at the full 8.625% rate. Cigarettes and vaping products are taxed, plus they have an additional excise tax on top. Gasoline is taxed. Clothing and shoes are taxed, with no exemption for children's sizes. Used items sold by a business (like a used car lot) are taxed; items sold by a private person (like a car sold between friends) are not.
Delivery fees and service charges added to your bill are sometimes taxed and sometimes not, depending on how the seller structures them. A restaurant delivery fee might be taxed; a shipping fee on an online order might not be. The receipt should show what was taxed and what was not.
Frequently Asked Questions
Is sales tax the same everywhere in California?
No. California's base state rate is 7.25%, but every county and many cities add their own local tax on top. San Francisco's combined rate is 8.625%, but it varies in other parts of the state—some areas are as low as 7.25%, others as high as 10.75%. The rate depends on your exact location.
Do I pay sales tax if I buy something online from out of state?
If the company has no physical presence in California, sales tax may not be charged at checkout. However, you are technically required to report and pay the tax yourself when you file your California tax return. In practice, most large retailers now collect tax on California orders anyway.
Why is prepared food taxed but groceries are not?
California taxes prepared and ready-to-eat food as a luxury item, but exempts groceries meant for home preparation as a necessity. The distinction is whether the food is ready to consume or requires cooking. A hot pizza is taxed; a frozen pizza you cook at home is not.
Can I get a refund of sales tax I already paid?
No. Sales tax is final once you pay it. If you return an item and get a refund, the tax is refunded as part of that refund. If you overpaid tax due to an error, you would need to contact the seller or the California Department of Tax and Fee Administration, but this is rare.
Does sales tax explore to services like haircuts or car repairs?
Most personal services like haircuts, dental work, and car repairs are not subject to sales tax in California. However, some specific services—like certain repairs to tangible property or labor that is part of a taxable transaction—may be taxed. Ask the service provider if you are unsure.