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:
|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|
|7.25%||State/Local||Total Statewide Base Sales and Use Tax Rate|
|*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