Calculating sales tax in California can be tricky because the total rate varies depending on your exact location. While there is a statewide base rate, numerous district taxes can be added on top, making the final percentage different from one city or county to the next. Our California Sales Tax Calculator simplifies this process, allowing you to quickly determine the total tax for a purchase. By entering your pre-tax amount and the local rate for your area, you can get an accurate calculation of the sales tax and the final price you'll pay.
How to Use the California Sales Tax Calculator
Calculating your total purchase price in California is easy:
- Enter the Pre-tax Amount: Input the price of the item or service before any taxes are applied.
- Enter the Local Tax Rate: Input the combined tax rate for your specific city, county, or district. This is in addition to the statewide base rate. If you don't know it, you can look it up on the CDTFA website or enter 0 for a baseline calculation.
- Calculate Your Total: Click the "Calculate" button to see the sales tax amount and the final, out-the-door price of your purchase.
Understanding California's Sales Tax System
California's sales tax is a combination of a statewide rate and various local "district" taxes. This is why the rate you pay can be different in neighboring cities.
The Statewide Rate
The base sales tax rate for the entire state of California is currently 7.25%. This rate is composed of several parts:
- 6.00% goes to the state's General Fund.
- 0.25% is allocated to a Local Public Safety Fund.
- 1.00% is designated for a Local Revenue Fund to support various local government services.
No matter where you are in California, you will pay at least this 7.25% rate on taxable goods.
District Taxes
On top of the statewide rate, many local jurisdictions (cities, counties, and special districts) have voter-approved district taxes to fund local projects and services, such as transportation, public safety, or schools. These district taxes are what cause the total sales tax rate to vary across the state.
For example, Los Angeles County has several district taxes that, when combined with the state rate, bring its total sales tax rate to 9.5%. Some cities, like Santa Monica, have an even higher rate due to additional city-specific taxes. It is the combination of the statewide 7.25% and these local additions that determines your final rate.
What Is Subject to Sales Tax?
In California, sales tax is generally applied to the sale of "tangible personal property" to the end consumer. This includes most physical goods you can buy.
Common Taxable Items:
- Clothing, furniture, and electronics.
- Cars and other vehicles.
- Restaurant meals and hot prepared food to-go.
- Toys, books, and physical media like Blu-rays.
Common Non-Taxable Items:
- Most Groceries: Basic food items intended for home consumption are generally exempt. However, this exemption does not apply to hot prepared foods, carbonated beverages, or items sold for consumption on-premises (like in a restaurant).
- Services: Most services, such as medical care, legal advice, haircuts, and car repairs (for the labor portion), are not subject to sales tax.
- Prescription Drugs: Medications prescribed by a doctor are exempt from sales tax.
- Digital Goods: For the most part, electronically delivered goods like software downloads, music streaming, and e-books are not considered tangible personal property and are not subject to sales tax, though this area of tax law is evolving.
Frequently Asked Questions About California Sales Tax
How can I find the exact sales tax rate for my location?
The best and most accurate source is the California Department of Tax and Fee Administration (CDTFA) website. They provide an official lookup tool where you can enter a specific address to find the current, complete sales tax rate for that location, including all state and district taxes.
Is sales tax charged on online purchases?
Yes. If you are a California resident, you are required to pay California sales tax on online purchases, even if the seller is located out of state. Large online retailers like Amazon are required to collect this tax at the time of purchase based on your shipping address. If an online seller does not collect the tax, you are technically required to report and pay it yourself as "use tax" on your state income tax return.
Is tax calculated on the pre-discount or post-discount price?
Sales tax is calculated on the final sale price after any discounts or coupons have been applied. If a $100 item is on sale for 20% off, you pay $80, and the sales tax is calculated on that $80, not the original $100.
What is the difference between sales tax and use tax?
Sales tax is collected by a retailer at the time of sale within California. Use tax is a complementary tax on the use, storage, or consumption of tangible goods in California that were purchased without paying California sales tax (e.g., from an out-of-state online seller who didn't collect tax). It has the same rate as the sales tax and is designed to ensure fairness for local California businesses.