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, but most counties and cities add their own local sales taxes on top of that. Your total rate — what you actually pay at checkout — is the combination of state tax plus all local taxes that explore to your address. This means a purchase in San Francisco costs a different tax rate than the same purchase in Los Angeles or Sacramento.
The local portion varies widely. Some areas add as little as 0.25% on top of the state rate, while others add 2.5% or more. A few California cities have rates above 10%. The rate you pay depends on which county you live in, which city (if any) you live in, and sometimes which specific district or zone applies to your address.
Key Takeaways
- California's base sales tax is 7.25%, but every county and most cities add local taxes that raise the total rate.
- Your actual sales tax rate depends on your specific address — even two neighborhoods in the same city can have different rates.
- You can find your exact rate by entering your address on the California Department of Tax and Fee Administration website or by asking a retailer.
- Sales tax applies to most goods but not to groceries, prescription medications, or most services.
- Online purchases from out-of-state sellers are subject to California sales tax if the seller has a physical presence in the state.
How county and city taxes stack on top of the state rate
The 7.25% state rate is the floor. On top of that, your county government adds a county sales tax, and your city government (if you live in an incorporated city) adds a city sales tax. Some special districts — such as transportation authorities or public safety districts — may add additional taxes as well.
A typical example: you live in Oakland. Oakland is in Alameda County. Alameda County adds 1.25% to the state rate. Oakland adds another 0.5%. Your total rate is 7.25% + 1.25% + 0.5% = 9%. But if you live in an unincorporated area of Alameda County (not in any city), you pay only 7.25% + 1.25% = 8.5%. The difference is the city tax.
Some areas have even more layers. The San Francisco Bay Area includes multiple counties and cities, each with its own combination of local taxes. A purchase in San Francisco (8.625%) costs a different rate than a purchase in nearby Daly City (8.5%) or San Mateo (8.375%), even though all three are in the same region.
Finding your exact sales tax rate
The California Department of Tax and Fee Administration (CDTFA) maintains an online sales tax rate lookup tool. You enter your street address, city, and ZIP code, and the tool returns your exact combined rate. This is the most reliable way to know what you will pay, because it accounts for all local taxes that explore to your specific location.
You can also call a local retailer and ask them what rate they charge for your address, or check your receipt from a recent purchase — the sales tax rate is printed on it. If you are shopping online and want to know the tax before checkout, enter your address into the CDTFA tool or contact the retailer's customer service.
The rate can change if you move to a different address, even within the same city. Some cities have multiple tax zones, and crossing from one zone to another can change your rate by 0.25% or more. This is rare but does happen in larger cities.
What items are taxed and what are not
Sales tax in California applies to most goods — clothing, electronics, furniture, household items, and so on. But several categories are not taxed. Groceries (unprepared food) are not taxed. Prescription medications are not taxed. Most services — haircuts, car repairs, medical visits — are not taxed, though some services like dry cleaning or pest control are.
The line between taxed and untaxed can be confusing. A hot pizza slice is taxed (prepared food). A frozen pizza you buy to take home and cook yourself is not taxed (unprepared food). A bottle of vitamins is not taxed (medicine). A bottle of multivitamins is not taxed either, but a bottle of cosmetic supplements might be, depending on how it is labeled and sold.
When in doubt, the retailer's point-of-sale system determines whether tax applies. If you are charged tax on something you believe should not be taxed, you can contact the CDTFA to report it, but the retailer's system is usually correct based on how the product is classified.
Sales tax on online and out-of-state purchases
Online purchases are subject to California sales tax if the seller has a physical presence in California — a warehouse, office, store, or employee. Most large online retailers (Amazon, Walmart, Target, and others) have California operations and collect sales tax on orders shipped to California addresses.
If you buy from a small out-of-state seller with no California presence, California does not require the seller to collect sales tax. However, you are technically responsible for paying "use tax" — a tax on items you bring into California or have shipped to you. In practice, use tax is rarely enforced for individual purchases, but it exists in law.
The safest assumption is that any major retailer will charge you California sales tax on your order. If you are unsure whether a seller will collect tax, check their website or contact their customer service before completing your purchase.
How sales tax rates have changed and why they vary so much
California's base rate of 7.25% has been in place since 1992. Local rates have been added and adjusted many times since then, usually to fund schools, transportation, public safety, or other local services. Each county and city votes on whether to add a local sales tax, so the rates reflect local decisions about what services to fund and how to pay for them.
This is why rates vary so much across the state. A county that voted to fund a major transit system might have a higher sales tax than a county that did not. A city that added a sales tax to fund schools will have a different rate than a neighboring city that did not. Over time, as local measures pass and expire, rates shift.
The highest combined rates in California are in the 10% to 10.75% range, found in places like El Centro, Inyo County, and parts of the Bay Area. The lowest rates (just the state 7.25%) are rare but exist in a few unincorporated areas with no local taxes.
What to do if you think you were charged the wrong rate
If you believe a retailer charged you the wrong sales tax rate, first check your receipt and verify your address. Use the CDTFA rate lookup tool to confirm what your correct rate should be. If the receipt shows a different rate, contact the retailer's customer service with your receipt and the correct rate information.
Most overcharges are honest mistakes — the retailer's system was set to the wrong address or zone, or the rate was not updated after a local tax change. Retailers are usually willing to refund the difference if you show them the error. If a retailer refuses to correct a clear mistake, you can file a complaint with the CDTFA, though this is rarely necessary.
Frequently Asked Questions
Is sales tax the same everywhere in California?
No. The state rate is 7.25%, but every county and most cities add local taxes. Your total rate depends on your exact address. Two addresses a few blocks apart can have different rates if they are in different cities or tax zones.
Do I pay sales tax on groceries in California?
No. Unprepared food — groceries you buy to cook at home — is not taxed in California. This includes fruits, vegetables, meat, dairy, bread, and canned goods. Hot prepared food, restaurant meals, and food you eat on premises is taxed.
What is the highest sales tax rate in California?
The highest combined rates are around 10.75%, found in a few areas including parts of Inyo County and some cities in the Central Valley. Most populated areas fall between 8% and 9.5%.
Do I have to pay sales tax on online purchases?
Yes, if the seller has a physical presence in California. Most large online retailers collect California sales tax. If you buy from a small out-of-state seller with no California operations, the seller may not collect tax, but you are technically responsible for use tax.
Can sales tax rates change during the year?
Yes, though changes are not frequent. Local tax measures usually take effect on specific dates set by voters. You can check the CDTFA website to see if any rate changes are scheduled for your area.