California's statewide sales tax is 7.25%, but your actual rate depends on your county and city
California has a base sales tax of 7.25%, but that is not what you pay at checkout. Your county and city can add their own local sales taxes on top of the state rate. This means the total sales tax you owe ranges from 7.25% to over 10% depending on where you live and shop. A purchase that costs $100 in one California city might cost a different amount in another city just a few miles away.
The state collects the base 7.25% and distributes it to counties and cities. Local governments then add district taxes for schools, transportation, and other services. When you buy something, the cashier or online checkout applies all the layers at once — you see only the final total, not the breakdown.
Key Takeaways
- California's base sales tax is 7.25%, but every county and most cities add local taxes on top of that amount.
- Your total sales tax rate depends on your specific city and county, ranging from 7.25% to over 10%.
- You can find your exact rate by entering your address on the California Department of Tax and Fee Administration website or by asking a local retailer.
- Sales tax applies to most goods but not to groceries, prescription medications, or medical devices in California.
- Online purchases are taxed at the rate of the address where the item is delivered, not where you live or where the seller is located.
How to find your exact local sales tax rate
The California Department of Tax and Fee Administration maintains a sales tax rate lookup tool on its website. You enter your street address, city, or ZIP code, and it shows you the exact combined rate for that location. This tool is the most reliable way to know what you will actually pay, because rates can change and vary by small geographic areas.
If you do not want to look it up online, you can call a local business or retailer in your area and ask them what sales tax rate they charge. They will know the rate for their location. You can also check your receipt from a recent purchase — the sales tax amount and rate are printed on it.
Why rates vary so much across California
California allows counties and cities to impose their own sales taxes for local needs. A county might add 1% for transportation improvements. A city might add another 0.5% for schools or parks. Some areas have multiple overlapping districts, each with its own small tax. These layers stack on top of the state's 7.25% base.
This system means neighboring cities can have different rates. For example, one city might have a total rate of 8.25% while a city next to it has 8.75%. Shoppers near city borders sometimes notice the difference and may choose where to make large purchases based on tax rates, though the difference is usually small.
What items are taxed and what are not
Most goods are subject to sales tax in California, including clothing, electronics, furniture, and household items. However, some items are exempt. Groceries — unprepared food you cook at home — are not taxed. Prescription medications and certain medical devices are also exempt. Prepared food from restaurants and takeout is taxed.
Services are generally not taxed in California, though there are exceptions. A haircut is not taxed, but a manicure is. Repairs to items you own are usually not taxed, but labor to install new items sometimes is. If you are unsure whether something is taxed, the retailer or the California Department of Tax and Fee Administration can tell you.
Sales tax on online and out-of-state purchases
When you order something online and have it delivered to a California address, you pay sales tax at the rate for the delivery address. This is true whether you order from a California business, an out-of-state business, or a marketplace like Amazon. The tax is based on where the item arrives, not where you live or where the seller is located.
If you order something online and pick it up in a store, you pay the sales tax rate for that store's location. If you order from out of state and have it shipped to you, California sales tax still applies to the delivery address. The only time you might not pay California sales tax is if you travel out of state, buy something there, and bring it home — but that is the other state's tax situation, not California's.
How sales tax is collected and used
When you pay sales tax at a store or online, the business collects it and sends it to the California Department of Tax and Fee Administration. The state then distributes the money to counties and cities based on where the sale occurred. Each local government uses its portion for the services its residents voted to fund — schools, roads, public safety, libraries, and other programs.
Businesses are responsible for collecting the correct rate and sending the money in. If a business charges the wrong rate, it is the business's error, not yours. You pay what the register shows. The state audits businesses to make sure they are collecting and reporting accurately.
Frequently Asked Questions
Does California have a sales tax on groceries?
No. Unprepared food you buy to cook at home — produce, meat, dairy, bread, canned goods — is not taxed in California. However, prepared food from restaurants, delis, and takeout counters is taxed. Hot food and food served on plates or in containers meant for eating are considered prepared.
What is the highest sales tax rate in California?
The highest combined rates are in the 10% to 10.75% range, found in some areas of Los Angeles, San Francisco, and other cities with multiple local tax districts. The lowest rate is 7.25%, which is the state base alone with no local additions. Most Californians pay between 8% and 9.5%.
Do I pay sales tax if I buy something in another state and bring it to California?
No. Sales tax is paid in the state where you buy the item. If you buy something in Nevada and bring it home to California, you paid Nevada's tax (or no tax, since Nevada has no sales tax). You do not owe California tax on it. However, if you order online and have it shipped to California, you pay California tax on the delivery address.
Can sales tax rates change during the year?
Yes. Local governments can change their tax rates, though it usually happens on January 1st or after a voter-approved measure. If you are planning a large purchase, it is worth checking the current rate a day or two before you buy, especially if a rate change is scheduled soon.
Is sales tax included in the price shown on store shelves?
No. The price on the shelf or online is the pre-tax price. Sales tax is added at checkout. This is why the final amount you pay is higher than the displayed price. Some other countries include tax in the displayed price, but California does not.