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

Notes

  1. Refer to our website for district tax rates.