Getting Started with Local Jurisdiction and District Taxes

The California Department of Tax and Fee Administration (CDTFA) administers local taxes under the Bradley-Burns Uniform Local Sales and Use Tax Law and district taxes imposed in accordance with the Transactions and Use Tax Law, which are divisions of the Revenue and Taxation Code.

The base statewide sales and use tax rate is currently 7.25 percent (7.25%) and is made up of three parts:

• 6.00% State
• 1.00% Local Jurisdiction
• 0.25% Local Transportation Fund

Some components of the state rate go to various local revenue funds. Tax rates that exceed the base statewide sales and use tax rate of 7.25% within specific areas are the result of voter-approved district taxes imposed by certain cities, counties, and other local jurisdictions. Some areas in California do not impose district taxes while other areas have multiple district taxes in effect. District taxes are imposed at various rates.

Note that the base statewide sales and use tax rate has changed over the years and may change again in the future. For current and historical base statewide sales and use tax rates, you may visit our History of Statewide Sales and Use Tax Rates webpage.

Local Taxes

The six percent "State" portion of the tax goes directly to fund statewide programs and resources. The other 1.25 percent are considered local taxes under Bradley-Burns. Local taxes are imposed by local jurisdictions, such as a city or county. The "Local Jurisdiction" portion is 1.00% and goes to the city or county where the sale or use occurs under the law. The 0.25% "Local Transportation Fund" portion always goes to the county where the sale or use occurs under the law.

District Taxes

District taxes are imposed in accordance with the Transactions and Use Tax Law. Currently, district tax rates generally range from 0.10% to 1.50%. District transactions (sales) taxes are due from retailers on their sales of tangible personal property (items) in a district. District use taxes are due from purchasers for their use of items in a district. However, retailers "engaged in business in a district" are generally required to collect the district's use tax from their customers on their taxable sales delivered into the district and report it on their sales and use tax return.

Effective Rates

You may find the tax rates for each district on our California City and County Sales and Use Tax Rates webpage. This webpage includes the look-up tool, Look up the current sales and use tax rate by address, which allows you to find an applicable tax rate based upon an address. The tax rate provided will reflect the current rate of tax for the address that you enter.

Some cities within a district have developed a database of addresses to help identify specific addresses located within their taxing boundaries. Please contact the cities directly if you have questions about addresses listed in their database.