The California state sales tax rate is 7.25% in 2026. When county and city taxes are added, the combined rate ranges from 7.25% in areas with no local additions up to 10.75% in the highest-taxed jurisdictions. The most populated areas of California — including Los Angeles County — have a combined rate of 10.25%.
California has the highest state base sales tax rate in the US at 7.25%. The state rate itself includes a 1.25% local allocation, making it unique among US states.
💡 Quick Reference: $100 purchase in California at the average combined rate costs approximately $109.00 after tax. Use the calculator above to find the exact amount for any county or city in California.
Groceries in California are exempt from California sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in California, as they are in most US states.
Common California Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from California sales tax.
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Grocery Food
Unprepared groceries are exempt from California sales tax in California.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in California.
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Clothing
Clothing is taxable at full rate in California.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does California Sales Tax Work?
Sales tax in California is collected at the point of purchase by retailers and remitted to the California Department of Revenue. The total rate you pay is the sum of the California state rate (7.25%) plus any applicable county and city rates in your location.
Businesses with a physical presence in California — including offices, warehouses, or employees — have sales tax nexus and must collect and remit California sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in California annual sales or 200+ California transactions must also register and collect California sales tax even without a physical presence.
📅 California Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the California Department of Revenue based on your sales volume. File and pay online through the California state tax portal.
The California state sales tax rate is 7.25% in 2026. With county and city additions, combined rates range from 7.25% to 10.75% depending on your location. The most common combined rate in populated California counties is around 9.0%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in California are exempt from California sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate California sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Los Angeles County at 10.25%: $200 × 0.1025 = $20.50 in sales tax, making the total $220.50. Or simply use the free California sales tax calculator at the top of this page.
Yes, if you meet California’s economic nexus threshold. Remote sellers must collect and remit California sales tax if they have $100,000 or more in California sales or 200+ separate California transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in California.
Most services are not subject to California sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in California — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the California Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in California is 10.75%, which occurs in areas with the maximum local tax additions on top of the 7.25% state base rate. The lowest rate is the state base rate of 7.25% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of California.