Detailed Description of the Sales & Use Tax Rate Español
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 1.50%. Taxes collected shall be transmitted to the districts. |
Revenue and Taxation Code Section 7261 |
Notes
- Refer to our website for district tax rates.