Detailed Description of the Sales & Use Tax Rate

The tax rate in your area may be higher than 7.25% depending on the district taxes that apply there.

Components of the Statewide 7.25% Sales and Use Tax Rate:

Rate Jurisdiction Purpose Authority
3.6875% State Goes to State's General Fund
Revenue and Taxation Code Sections 6051, 6201
0.25% State Goes to State's General Fund
Revenue and Taxation Code Sections 6051.3, 6201.3 (Inoperative 1/1/01 – 12/31/01)
0.50% State Goes to Local Public Safety Fund to support local criminal justice activities (1993) Section 35, Article XIII, State Constitution
0.50% State Goes to Local Revenue Fund to support local health and social services programs (1991 Realignment) Revenue and Taxation Code Sections 6051.2, 6201.2
1.0625% State Goes to Local Revenue Fund 2011 Revenue and Taxation Code Sections 6051.15 and 6201.15
1.25% Local 0.25% Goes to county transportation funds
1.00% Goes to city or county operations
Revenue and Taxation Code Sections 7202 and 7203
Total:      
7.25% State/Local Total Statewide Base Sales and Use Tax Rate  

District Taxes

Rate Jurisdiction Purpose Authority
*Varies District Counties, cities and towns in California may impose one or more district taxes. Those district tax rates range from 0.10% to 1.00%.
Taxes collected shall be transmitted to the districts.
Revenue and Taxation Code Section 7261

*Refer to our website for district tax rates at http://www.cdtfa.ca.gov/formspubs/cdtfa105.pdf