California's statewide sales tax is 7.25%, but your actual rate depends on your county and city
California does not have a single sales tax rate across the state. The base rate is 7.25%, set by the state government. On top of that, your county adds its own rate, and many cities add another layer. This means the total you pay at checkout ranges from 7.25% in a few places to over 10% in others, depending on exactly where you are shopping.
The rate that applies is the one where the sale physically happens — where you hand over money or pick up the item. If you buy something online and it ships to a California address, the seller uses the tax rate for your delivery location, not where they are based. This matters because two people buying the same item on the same day can pay different amounts in tax if they live in different cities.
Key Takeaways
- California's base sales tax is 7.25%, but most counties and cities add local rates on top, bringing totals to 7.5% to 10.25% depending on location.
- Your actual rate is determined by the city and county where the purchase happens, not where you live or where the seller is located.
- Some counties have uniform rates across all their cities, while others let each city set its own rate, creating variation within the same county.
- You can find your exact rate by entering your address into the California Department of Tax and Fee Administration's online lookup tool.
How the three layers of California sales tax work
The 7.25% state rate is the floor. Every sale in California is subject to it. That money goes to the state government.
On top of the state rate, your county adds a rate. This varies by county — some counties add 0.5%, others add 1.25% or more. The county rate applies everywhere in that county, whether you are in a city or an unincorporated area.
Many cities then add a third layer. A city rate might be 0.5% or 1%, and it only applies within that city's boundaries. This is why two people shopping in the same county but different cities can have different total rates. A purchase in San Francisco (which has a 8.625% total rate) costs more in tax than the same purchase in Oakland (8.625% as well, but that is coincidence — they arrived at it differently). Meanwhile, a purchase in a smaller city in the same Bay Area county might be lower.
Finding your exact sales tax rate
The California Department of Tax and Fee Administration maintains an online sales tax rate lookup tool. You enter your street address, city, and ZIP code, and it returns your exact combined rate. This is the most reliable way to know what you will pay, because rates change periodically as cities and counties adjust their local rates.
The lookup tool is free and does not require you to log in or provide personal information beyond your address. You can search as many addresses as you need. If you are shopping online and the seller's website shows a rate that does not match what the state tool shows for your address, contact the seller — they may have outdated information in their system.
If you do not have internet access, you can call your city or county tax assessor's office and ask for your sales tax rate. They can tell you over the phone, though it may take longer than the online tool.
Why rates vary so much across California
California allows counties and cities to add sales tax to fund local services — schools, roads, public transit, and other infrastructure. Each jurisdiction decides whether to add a tax and how much. This creates the patchwork of rates you see across the state.
Some counties have negotiated uniform rates across all their cities to keep things straightforward for businesses. Other counties let each city set its own rate independently. This second approach gives cities more control over their own funding but creates more complexity for shoppers and sellers.
Rates also change over time. A city might vote to raise its rate to fund a specific project, or a temporary rate might expire. This is why the state's lookup tool is more current than a printed list — it updates as changes take effect.
Sales tax rates for major California cities
| City | County | Total Sales Tax Rate |
|---|---|---|
| Los Angeles | Los Angeles | 9.5% |
| San Francisco | San Francisco | 8.625% |
| San Diego | San Diego | 7.75% |
| Oakland | Alameda | 8.625% |
| Sacramento | Sacramento | 7.725% |
| Long Beach | Los Angeles | 9.5% |
| Fresno | Fresno | 8.225% |
| San Jose | Santa Clara | 9.375% |
These rates are current as of the time of writing, but they can change. Use the state lookup tool to confirm the rate for any address before relying on this table for a purchase decision.
What items are subject to California sales tax
Most tangible goods — things you can touch and take home — are subject to sales tax in California. Clothing, groceries, electronics, furniture, and gasoline all have sales tax applied at checkout.
Some items are exempt or taxed differently. Prescription medications are not subject to sales tax. Most groceries intended for home consumption are not taxed, though prepared foods and hot foods are. Alcohol is taxed, but there are also excise taxes on top of the sales tax. Services — haircuts, repairs, consulting — are generally not subject to sales tax unless they are bundled with a taxable product.
If you are unsure whether a specific item is taxable, ask the cashier or check the receipt after purchase. The California Department of Tax and Fee Administration also publishes a list of taxable and exempt items on its website.
Frequently Asked Questions
Does California sales tax explore to online purchases?
Yes. If you buy something online and have it shipped to a California address, you pay sales tax at the rate for your delivery location. The seller is responsible for collecting and sending that tax to the state, even if the seller is based outside California.
Is there a difference between sales tax and use tax?
Sales tax is collected by the seller at the point of sale. Use tax is a tax you owe on items you buy outside California and bring into the state, or on items where sales tax was not collected. Most people do not pay use tax directly — it is meant to prevent people from avoiding California tax by buying out of state. The state does not actively pursue individual consumers for use tax on small purchases.
Do I pay sales tax on groceries?
Most groceries are not taxed in California. This includes bread, milk, produce, and packaged foods meant to be eaten at home. Hot or prepared foods — rotisserie chicken, deli sandwiches, coffee — are taxed. Alcohol and candy are also taxed. If you are unsure, the receipt will show whether tax was charged.
Can I deduct sales tax I paid on my state income tax return?
California does not allow a deduction for sales tax paid on personal purchases. You can deduct sales tax only if you paid it on items used for business purposes, and even then only if you itemize deductions on your federal return and live in a state that allows it. California does not offer a state-level sales tax deduction.
What if the cashier charged me the wrong sales tax rate?
Check your receipt against the rate shown in the California Department of Tax and Fee Administration's lookup tool for your address. If the rate on the receipt is higher, contact the store and ask for a refund of the overcharge. Most stores will correct it when ready. If the rate is lower, the store may have made an error in their system, but you are not obligated to pay more than what was charged.