California Sales Tax Calculator
Calculate the exact sales tax for any purchase in California. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
CA Base State Rate: 7.25% (up to 10.75% combined)
Alameda
Total Amount
$107.50
$100.00 + $7.50 tax
Tax Components
California Sales Tax Highlights
California has the highest state sales tax rate at 7.25%
Combined rates can reach 10.75% with local district taxes
Groceries (unprepared food) are exempt
Prescription drugs are exempt
California Sales Tax FAQ
What is California's sales tax rate?
California has a 7.25% statewide base rate - the highest in the nation. Counties and cities add district taxes, with combined rates ranging from 7.25% to 10.75%.
Are groceries taxed in California?
Most groceries (unprepared food items) are exempt from California sales tax. However, prepared food, hot food, and food sold for consumption on premises is taxable.
What areas have the highest sales tax in California?
Several cities in Los Angeles County have combined rates of 10.25% or higher. Some special taxing districts can push the combined rate to 10.75%.
How California Sales Tax Works: State, County, and District Rates
California imposes the highest base state sales tax rate in the United States at 7.25%. This base rate is composed of two parts: a 6.00% state tax and a 1.25% mandatory uniform local tax required under the Bradley-Burns Uniform Local Sales and Use Tax Law. Every transaction in California starts at this 7.25% floor — no jurisdiction can go below it.
On top of the base rate, cities and counties can levy district taxes ranging from 0.10% to 3.50% depending on voter-approved measures. These district taxes fund local transportation, public safety, and infrastructure projects. The result is that combined sales tax rates across California range from 7.25% to over 10.75% in the highest-taxed jurisdictions.
| Component | Rate | Authority |
|---|---|---|
| State general fund | 3.9375% | State of California |
| State fiscal recovery fund | 0.25% | State of California |
| Local revenue fund (Proposition 172) | 0.50% | State — allocated to counties |
| Education (Proposition 30/55) | 0.25% | State of California |
| State general fund (remaining) | 1.0625% | State of California |
| Uniform local rate (Bradley-Burns) | 1.25% | County / City |
| Base total | 7.25% | |
| District taxes (varies) | 0.10% – 3.50% | Local voter-approved measures |
Combined Rates by Major California Metro Areas
District taxes vary widely across the state. Below are representative combined rates for major cities — actual rates depend on the exact address within city limits and may change when new measures take effect.
| City | County | Combined Rate |
|---|---|---|
| Los Angeles | Los Angeles | 9.50% |
| Long Beach | Los Angeles | 10.25% |
| San Francisco | San Francisco | 8.625% |
| San Jose | Santa Clara | 9.375% |
| San Diego | San Diego | 7.75% |
| Oakland | Alameda | 10.25% |
| Sacramento | Sacramento | 8.75% |
| Fresno | Fresno | 8.975% |
| Anaheim | Orange | 7.75% |
| Riverside | Riverside | 8.75% |
Parts of Los Angeles County carry some of the state's highest combined rates — certain areas within the city of Santa Monica and unincorporated LA County zones reach 10.25% or above. The CDTFA maintains an online rate lookup tool where you can enter any California address to find the exact combined rate.
What Is Taxable and Tax-Exempt in California
California sales tax applies to the retail sale of tangible personal property unless a specific exemption exists. The state's exemption rules differ from many other states — notably, California taxes clothing, while states like New York and Pennsylvania exempt it.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Most food for home consumption |
| Prepared food / restaurant meals | Taxable | Hot food, food sold for on-premises consumption |
| Clothing and footwear | Taxable | No clothing exemption in California |
| Prescription medications | Exempt | Requires valid prescription |
| Over-the-counter medicine | Taxable | Non-prescription drugs are taxable |
| Alcohol and tobacco | Taxable | Subject to sales tax plus excise taxes |
| Motor vehicles | Taxable | Rate based on registration address |
| Digital goods / software | Varies | Downloaded software generally exempt; physical media taxable |
The grocery exemption covers most unprepared food items bought at supermarkets and grocery stores — bread, produce, dairy, meat, and canned goods. However, items sold in a heated state, sold for consumption on the seller's premises, or sold through vending machines at over $0.15 per item are taxable as prepared food.
California Use Tax on Out-of-State Purchases
Use tax applies when you purchase tangible goods from an out-of-state seller who did not collect California sales tax. The use tax rate equals the combined sales tax rate for your location. If you buy a $2,000 laptop from an out-of-state retailer that charges no California tax, you owe use tax at your local rate — for example, 9.50% in Los Angeles ($190).
California residents report use tax on their state income tax return (Form 540, line 91) or via the CDTFA's online use tax return. Since the Wayfair v. South Dakota Supreme Court decision (2018), most large online retailers now collect California sales tax automatically, reducing the number of transactions where use tax must be self-reported.
Economic Nexus and Remote Seller Rules
Since October 1, 2019, California requires remote sellers (out-of-state businesses with no physical presence in California) to collect and remit California sales tax if they exceed $500,000 in total combined sales of tangible personal property delivered to California in the current or preceding calendar year. This threshold is among the highest in the nation — many states set theirs at $100,000.
The California Department of Tax and Fee Administration (CDTFA) administers all sales and use tax collection. Remote sellers who meet the nexus threshold must register with the CDTFA, collect tax at the rate applicable to the buyer's delivery address (destination-based sourcing), and file returns either quarterly or monthly depending on volume.
| Nexus Type | Threshold | Effective Date |
|---|---|---|
| Economic nexus (remote sellers) | $500,000 in CA sales | April 1, 2019 |
| Marketplace facilitator | $500,000 in CA sales | October 1, 2019 |
| Physical nexus | Any physical presence | Always applicable |
Marketplace facilitators — platforms like Amazon, eBay, and Etsy — are required to collect and remit sales tax on behalf of their third-party sellers once the platform exceeds the $500,000 threshold. Individual sellers using these platforms generally do not need to separately collect California tax on sales made through the marketplace.
Registration and Filing with the CDTFA
Businesses with a California sales tax obligation must obtain a seller's permit from the CDTFA at no cost. Registration can be completed online through the CDTFA's website. Once registered, businesses file Sales and Use Tax Returns on a quarterly basis (due the last day of the month following the quarter). Businesses with taxable sales exceeding $22,500 per year may be assigned monthly filing periods.
Key filing deadlines for quarterly filers:
- Q1 (Jan–Mar): Due April 30
- Q2 (Apr–Jun): Due July 31
- Q3 (Jul–Sep): Due October 31
- Q4 (Oct–Dec): Due January 31
Late filing incurs a 10% penalty on the unpaid tax amount, plus interest. The CDTFA also imposes a $50 minimum penalty for returns filed more than 60 days late.
Bradley-Burns Law and Local Tax Allocation
The Bradley-Burns Uniform Local Sales and Use Tax Law, enacted in 1955, standardizes the local sales tax component at 1.25% statewide. Of this, 1.00% goes to the city where the sale occurs (or the county for unincorporated areas), and 0.25% is allocated to the county transportation fund.
This uniform local rate prevents cities from competing with one another by lowering local sales tax to attract retailers. Any additional local taxes above the 1.25% base require voter approval through ballot measures — these are the district taxes (also called special taxes or transactions-and-use taxes) that push combined rates above 7.25%.
| Bradley-Burns Component | Rate | Allocation |
|---|---|---|
| City/county operations | 1.00% | Point-of-sale city or unincorporated county |
| County transportation fund | 0.25% | County where sale occurs |
| Total Bradley-Burns | 1.25% |
For businesses operating in California, the Bradley-Burns structure means the 7.25% base rate is non-negotiable — only district taxes vary by address. When calculating tax for a specific transaction, use the CDTFA rate lookup tool or this calculator to find the exact combined rate for the delivery address.
Official References
This calculator uses current sales tax rates based on official sources:
- California Department of Tax and Fee Administration (CDTFA)
Official California sales tax authority
- CDTFA Tax Rate Lookup
Look up current tax rates by address
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.