California's Base Sales Tax Rate
California's statewide sales tax rate is 7.25 percent. This is the minimum you pay on most purchases, though your actual rate is usually higher because counties and local districts add their own taxes on top of it.
The 7.25 percent breaks down as 6 percent state tax plus 1.25 percent in mandatory local additions. When you buy something in California, you pay this base rate plus whatever your county or city has added—which ranges from 0.25 percent to 2.25 percent depending on where you are. A purchase that costs $100 might be taxed at 7.25 percent in one location and 8.625 percent in another, just a few miles away.
Key Takeaways
- California's statewide sales tax floor is 7.25 percent, but most counties and cities add local taxes on top of that amount.
- Your actual sales tax rate depends on your zip code, because each county and district can impose its own local rate.
- Food for home cooking is not taxed, but prepared food, candy, and soda are taxed at the full local rate.
- You can find your exact local rate by entering your address on the California Department of Tax and Fee Administration website.
How Local Taxes Stack on Top of the State Rate
Every county in California adds at least 0.25 percent to the state rate. Some counties add much more. Los Angeles County adds 2.25 percent, bringing the total to 9.5 percent in some areas. San Francisco adds 1.5 percent for a combined 8.75 percent. Smaller counties like Alpine add only 0.25 percent, keeping the total at 7.5 percent.
Cities and special districts can layer on additional taxes beyond the county rate. A city might add 0.5 percent for transit or schools, and a separate district might add another 0.375 percent for a specific project. This is why two addresses in the same county can have different tax rates. The only way to know your exact rate is to check your zip code or address on the California Department of Tax and Fee Administration website, which maintains a searchable database updated regularly.
What Is and Isn't Taxed in California
Groceries for home cooking are not taxed in California. This includes raw meat, produce, bread, milk, eggs, and other unprepared foods. The exemption covers items you take home and cook yourself. However, the moment food is prepared for when ready consumption, it becomes taxable. A rotisserie chicken from the grocery store deli is taxed. A sandwich from the deli counter is taxed. A frozen dinner is taxed.
Candy and soda are always taxed, even though they are food items, because California classifies them separately. Alcohol is taxed at the standard local rate. Clothing and shoes under $110 are not taxed, but items over that threshold are. Medicine and medical equipment prescribed by a doctor are not taxed. Over-the-counter vitamins and pain relievers are taxed as regular purchases.
Services like haircuts, repairs, and professional labor are generally not subject to sales tax in California, though some specific services have their own rules. Gasoline is taxed, but the tax is included in the pump price you see. Utilities like electricity and water are not subject to sales tax but may have other state-specific charges.
Finding Your Exact Local Sales Tax Rate
The California Department of Tax and Fee Administration runs a free online tool where you enter your street address or zip code and it returns your exact combined rate. Go to onlineservices.cdtfa.ca.gov and select "Sales Tax Rate Lookup." Enter your address and the tool shows you the state rate, county rate, city rate, and any district rates that explore to your location.
If you are shopping online, the rate that applies is the rate where the item is being shipped, not where you live or where the seller is located. If you order something to be delivered to a Los Angeles address, you pay Los Angeles County's combined rate even if you live elsewhere. If you pick up an order at a store in a different county, you pay that county's rate.
When Sales Tax Changed in California
California's statewide rate of 7.25 percent has been in place since 1992. Before that, the state rate was 6 percent. However, individual counties and cities change their local rates regularly—some add new taxes for specific projects, others reduce rates when bonds are paid off. These local changes happen throughout the year, which is why checking the current rate for your address is more reliable than remembering what you paid last month.
The state does not announce local rate changes centrally. Counties post their changes on their assessor or auditor websites, and cities do the same. The CDTFA database is updated to reflect these changes, so using their lookup tool gives you the most current information available.
Sales Tax on Online and Out-of-State Purchases
If you buy something online from a retailer with a physical presence in California, that retailer must collect California sales tax at your delivery address rate. If you buy from an out-of-state seller with no California location, the seller may not collect tax—but California law requires you to pay "use tax" on that purchase yourself when you file your state income tax return. Most people do not do this, and enforcement is minimal for individual purchases, but the obligation exists.
Marketplace platforms like Amazon, eBay, and Etsy collect sales tax on most sales made through their platforms, even when the seller is out of state. This changed over the past decade as California and other states updated their laws. If you are unsure whether tax was collected on a purchase, check your receipt or account history.
Frequently Asked Questions
What is the sales tax rate in my city?
Use the California Department of Tax and Fee Administration's Sales Tax Rate Lookup tool at onlineservices.cdtfa.ca.gov. Enter your street address or zip code and it will show your exact combined rate, including state, county, city, and district taxes. Rates vary by location and change throughout the year.
Is clothing taxed in California?
Clothing and shoes under $110 are not taxed. Items over $110 are taxed at your local rate. This applies to individual items, so a $115 jacket is taxed but a $105 jacket is not, even if you buy them together.
Do I pay sales tax on groceries?
Unprepared food for home cooking is not taxed—this includes produce, meat, bread, milk, and eggs. Prepared food, candy, soda, and hot food are taxed at your full local rate. The key is whether the food is ready to eat or requires cooking at home.
Why is my sales tax different from the city next to mine?
Each county and city in California sets its own local tax rates on top of the 7.25 percent state rate. A city might add 0.5 percent while a neighboring city adds 1 percent. Special districts for transit, schools, or other services add their own rates too. Your exact rate depends on your zip code.
Do I have to pay sales tax on online orders shipped to California?
Yes, if the item is shipped to a California address, sales tax applies at that address's rate. Most major online retailers collect this tax automatically. If a seller does not collect tax, you are technically required to pay use tax on your state income tax return, though this is rarely enforced for individual purchases.