California's sales tax starts at 7.25% and goes higher depending on where you shop

California's statewide sales tax rate is 7.25%. This is the baseline that applies everywhere in the state. However, most California counties and cities add their own local sales taxes on top of this, which means the total rate you pay at checkout varies by location. In some areas you might pay 7.25%, but in others the combined rate reaches 8.5% or higher.

The 7.25% breaks down into three parts: 6% goes to the state, 1.25% goes to counties, and cities can add more on top. When you buy something in California, the retailer charges you the combined rate for your specific location, not just the state rate.

Key Takeaways

  • California's base sales tax is 7.25%, but your actual rate depends on your city and county, which can add local taxes on top.
  • The state portion is 6%, and counties automatically receive 1.25%, with cities able to add additional percentages.
  • You can find your exact local rate by entering your zip code on the California Department of Tax and Fee Administration website or asking a retailer.
  • Groceries, prescription medications, and some medical equipment are generally exempt from sales tax in California.
  • Sales tax applies to most purchases including clothing, electronics, and prepared food, but rates vary by item type in some cases.

How local taxes stack on top of the state rate

The 7.25% state rate is just the starting point. Your city or county can vote to add a local sales tax, and many do. For example, Los Angeles County adds 2.25% on top of the state rate, bringing the total to 9.5% in most of the city. San Francisco adds 1.5%, making the total 8.75%. Smaller towns might add 0.5% or 1%, keeping their total closer to 8%.

These local rates are not random—they are set by city councils and county boards and can change when voters approve new measures. The rate you pay depends entirely on the address where the purchase happens, not where you live. If you buy something in San Francisco but live in a different county, you pay San Francisco's rate.

Which items are taxed and which are not

Most things you buy are subject to sales tax, including clothing, electronics, furniture, and prepared food. However, California exempts certain items. Groceries—unprepared food you cook at home—are not taxed. Milk, bread, vegetables, and meat all avoid sales tax. But if you buy a prepared sandwich or hot food at a deli counter, that is taxed.

Prescription medications are exempt from sales tax. Over-the-counter medicines like cold medicine or pain relievers are taxed. Medical devices prescribed by a doctor, such as diabetic testing supplies or certain mobility aids, are usually exempt, but the rules depend on the specific item and how it is classified.

Services are generally not taxed in California, though there are exceptions. A haircut is not taxed, but if you buy hair products at the salon, those are. Repair services are usually not taxed, but parts you buy for a repair are.

How to find your exact local sales tax rate

The easiest way to find your rate is to visit the California Department of Tax and Fee Administration website and use their sales tax rate lookup tool. You enter your zip code or address, and it shows you the exact combined rate for that location. This tool is free and takes less than a minute.

You can also call a local retailer and ask what they charge, or look at a recent receipt—the sales tax amount is always printed there. If you are shopping online, the retailer will calculate the correct rate for your delivery address at checkout, so you will see the exact amount before you pay.

Why rates differ so much across California

California allows cities and counties to set their own local rates to fund schools, public safety, transportation, and other services. A city that recently voted for a sales tax increase will have a higher rate than a neighboring city that has not. This is why you might see a 0.5% difference between two towns just a few miles apart.

Some areas have multiple local taxes stacked together—a city tax, a county tax, and sometimes a regional tax for transit or other services. This is why some parts of California have rates above 9%, while others stay closer to 7.5%. The state does not set these local rates; voters in each area do.

Sales tax on online and mail orders

If you order something online and have it shipped to a California address, you pay the sales tax rate for the delivery address, not the seller's location. This applies whether you order from an out-of-state company or a California retailer. The retailer is responsible for collecting the correct rate and sending it to California.

If you order from outside California and have it shipped to another state, you typically do not pay California sales tax. However, if you pick up an order in California or have it delivered to a California address, the tax applies.

Frequently Asked Questions

Is California's sales tax the highest in the country?

California's combined rate is among the highest, but it varies by location. Some California cities reach 10.5%, while others stay at 7.25%. A few other states have higher statewide rates, but California's local additions make the total high in many areas.

Do I pay sales tax on used items?

Sales tax applies to used items sold by retailers, including used cars, used clothing at a store, and used electronics. However, private sales between individuals are generally not taxed. If you sell your used car to a friend, no sales tax applies, but if you sell it to a used car dealer who resells it, tax applies to that dealer's sale.

What about sales tax on services like haircuts or repairs?

Most services in California are not subject to sales tax. A haircut, car repair, or plumbing service is not taxed. However, if you buy products as part of that service—like hair products at a salon or parts at a repair shop—those products are taxed.

Do I have to pay sales tax if I have a resale certificate?

A resale certificate allows businesses to buy items without paying sales tax if they plan to resell those items. If you have a resale certificate, you show it to the seller and do not pay tax on that purchase. This is only for businesses, not individual shoppers.

Can the sales tax rate change during the year?

Yes, local rates can change when voters approve new measures or when existing taxes expire. Changes usually take effect on specific dates set by the city or county. You can check the California Department of Tax and Fee Administration website to see if a rate change is coming in your area.