California's base sales tax is 7.25%, but your actual rate depends on your county and city
California has a statewide sales tax of 7.25%, but that is not what you pay at checkout. Your county and city can add their own sales taxes on top of the state rate. The total you owe ranges from 7.25% in a few areas to over 10% in others, depending on where you live or shop. This guide explains how the tax breaks down, where to find your exact rate, and what items are taxed differently.
The rate that matters is the one where the sale happens—the store location for in-person purchases, or the delivery address for online orders. Two neighborhoods in the same city can have different rates because city boundaries do not always follow obvious lines, and some areas are unincorporated county land with only county and state tax.
Key Takeaways
- California's base sales tax is 7.25%, but counties and cities add local taxes that raise the total to between 7.25% and over 10%.
- Your sales tax rate is determined by the address where the sale happens, not where you live, so buying in a different city can change what you pay.
- Groceries, prescription medications, and some medical equipment are exempt from sales tax in California.
- You can find your exact local rate on the California Department of Tax and Fee Administration website or by entering your zip code into their rate lookup tool.
- Online purchases are subject to California sales tax if the seller has a physical presence in the state, regardless of where the seller is based.
How California's sales tax is built in layers
Sales tax in California is not a single number. It starts with the state rate of 7.25%, which applies everywhere. On top of that, each county adds a county tax, and many cities add a city tax. Some special districts—like transportation authorities or public safety zones—add their own tax too. All of these stack together to create your final rate.
For example, Los Angeles County has a base county rate of 0.5%, but the city of Los Angeles adds another 2.25%, bringing the total to 9.5%. In contrast, some rural areas in northern California have only the 7.25% state rate. The variation exists because local governments use sales tax revenue to fund schools, roads, transit, and other services. A $100 purchase costs $109.50 in Los Angeles but $107.25 in those rural areas—a real difference in what you pay.
Finding your exact sales tax rate
The California Department of Tax and Fee Administration (CDTFA) maintains a sales tax rate lookup tool on its website. You enter your zip code or street address, and the tool returns your exact combined rate. This is the most reliable way to know what you will pay, because rates can differ between neighborhoods in the same city.
If you are shopping online or by mail, the rate that applies is the one where the item is being delivered, not where you live or where the seller is located. If you order something to be shipped to a friend in San Francisco, you pay San Francisco's rate. If you pick it up at a store in a different city, you pay that city's rate. The CDTFA tool lets you check rates for multiple addresses, which is useful if you shop in different areas.
Items that are not taxed in California
Not everything you buy is subject to sales tax. Groceries—including bread, milk, vegetables, and meat—are exempt. Prescription medications are exempt. Medical equipment like wheelchairs, walkers, and diabetic supplies are also exempt when prescribed by a doctor.
Clothing and shoes are taxed in California, unlike in some other states. Prepared food and restaurant meals are taxed. Alcohol is taxed at the regular sales tax rate, plus state and federal excise taxes on top. If you are unsure whether a specific item is taxed, the CDTFA website has a detailed list of exempt items organized by category, or you can ask the retailer before you buy.
How sales tax applies to online and out-of-state purchases
If you buy something online from a seller that has a warehouse, office, or other physical presence in California, you owe California sales tax on that purchase. This applies even if the seller is based in another state. The tax rate is the one for the address where the item is delivered.
If you buy from a seller with no physical presence in California—for example, a small business in another state with no California operations—California sales tax may not explore, though the seller might be required to collect it anyway under current federal law. When you check out, the website should show you what tax, if any, is being charged. If you are unsure, contact the seller before completing the purchase to confirm what rate will be applied.
Sales tax on vehicles and large purchases
When you buy a car in California, sales tax is calculated on the purchase price and collected by the Department of Motor Vehicles when you register the vehicle. The rate that applies is the one for the county where you register the car, not where you bought it. If you buy a car in one county and register it in another, the registration county's rate applies.
Trade-ins reduce the taxable amount. If you buy a $30,000 car and trade in a $10,000 vehicle, you pay sales tax only on the $20,000 difference. This applies to cars, motorcycles, and other vehicles registered with the DMV. Keep your trade-in documentation and the bill of sale, as the DMV will need both to calculate the correct taxable amount.
Understanding tax on services
Most services in California are not subject to sales tax. Haircuts, dental work, car repairs, and plumbing are generally not taxed. However, some services that include a product—like a manicure that uses polish, or a car wash that includes wax—may be taxed on the product portion. The rules vary depending on how the service is structured and billed.
If you are charged sales tax on a service and believe it should not have been, you can contact the CDTFA to ask. Keep your receipt and the itemized bill, which should show what portion was taxed and why. The CDTFA can tell you whether the business charged correctly or made an error.
Frequently Asked Questions
Why is my sales tax different from my neighbor's if we live in the same city?
City boundaries do not always follow obvious lines, and some areas are unincorporated, meaning they are in the county but not in any city. Your exact address determines which city and county taxes explore. Two houses on the same street can be in different cities with different tax rates. The CDTFA lookup tool uses your specific address to give you the right rate.
Do I have to pay sales tax if I buy something out of state and bring it back to California?
California requires you to pay sales tax on items you bring into the state if you did not pay tax when you bought them. This is called use tax. In practice, it is rarely enforced for individual purchases, but it is technically owed. If you buy a car out of state and register it in California, you will pay California sales tax at registration.
Are there any counties in California with no local sales tax?
No. Every county in California has at least the 7.25% state rate. Some counties have only the state rate with no additional county or city tax, but these are rare. Most areas have combined rates between 8% and 10%.
Does sales tax explore to gift cards?
No. Buying a gift card is not taxed. However, when the gift card is used to buy something, sales tax applies to that purchase at the rate where the purchase happens. A $50 gift card itself is not taxed, but if you use it to buy a $50 item, you pay sales tax on the item.
What if a store charges me the wrong sales tax?
Keep your receipt. If you believe you were overcharged, contact the store first—it may have been a register error. If the store does not correct it, you can file a complaint with the CDTFA. The agency investigates businesses that consistently charge incorrect rates.