How California Sales Tax Works
California has the highest state base sales tax in the US at 7.25%, set in 2013. On top of this, counties, cities, and special tax districts add their own rates — ranging from under 1% in rural counties to over 3% in cities like Los Angeles and Oakland. The result is a statewide range from 7.25% to 10.75%. California uses destination-based sourcing: the rate charged is determined by where the buyer receives the goods, not where the seller is located.
California Sales Tax Rates by Major City — 2026
Los Angeles (10.25%) applies the highest rate among California's major metros. Oakland (10.25%) matches LA. San Jose (9.375%) reflects Santa Clara County's transit additions. Sacramento (8.75%) and Anaheim (8.75%) are mid-range. San Diego (7.75%) is one of the lowest for a major California city. San Francisco (8.625%) sits mid-range despite being the most expensive city in the state.
What Is Taxable in California
Most tangible personal property is taxable in California — electronics, clothing, furniture, appliances, and prepared food. Key exemptions include unprepared groceries, prescription medications, agricultural supplies, and certain medical equipment. California does not have a general sales tax holiday.
California Online Sales Tax — Economic Nexus 2026
Out-of-state sellers must collect California sales tax if they exceed $500,000 in California sales in the current or preceding calendar year. No transaction count threshold applies — only the revenue amount. Marketplace facilitators (Amazon, eBay, Etsy, Walmart Marketplace) collect on behalf of third-party sellers. Sellers must collect at the buyer's destination rate.
How to Use This California Sales Tax Calculator
Select your city from the dropdown to auto-fill the combined rate, or enter a custom rate for smaller cities. For Los Angeles use 10.25%, San Francisco 8.625%, San Diego 7.75%. Use reverse mode to extract the pre-tax price from a California receipt total. For any California address, use the CDTFA rate finder at cdtfa.ca.gov.