California
Reverse Sales Tax Calculator of California for 2024
How 2024 Sales Tax are calculated in California
The state general sales tax rate of California is 6%. In addition to the state-level sales tax, cities and municipalities in California have the authority to levy their own sales tax rates. These local rates can add up to 2%, resulting in a combined maximum sales tax rate of 10.75% in certain regions.
Every 2024 combined rates mentioned above are the results of California state rate (6%), the county rate (0.25% to 1%), the California cities rate (0% to 2%), and in some case, special rate (0.5% to 4%).
Understanding California Sales Tax: A Comprehensive Overview
In California, the sale of tangible personal property is generally subject to sales tax. This includes a wide range of items such as furniture, giftware, toys, antiques, and clothing. Additionally, some labor services and related costs are taxable when they contribute to the creation or manufacturing of new tangible goods.
Tax-Exempt Items
Certain sales are exempt from California sales and use tax. Key examples include:
- Food Products: Sales of specific food items intended for human consumption.
- Government Transactions: Sales made directly to the U.S. Government.
- Medical Supplies: Prescription medicines and certain qualifying medical devices.
- EBT Transactions: Items purchased using Electronic Benefit Transfer (EBT) cards.
Non-Taxable Sales
Some transactions are not subject to sales tax due to specific criteria met by the seller, the buyer, or the nature of the sale.
The Difference Between Sales Tax and Use Tax in California
While both sales tax and use tax are designed to ensure proper taxation of physical goods in California, they apply in different scenarios.
Sales tax is imposed on retailers for the privilege of selling physical products within the state, and the tax is typically passed on to the buyer at the point of sale.
In contrast, use tax applies to the use, storage, or consumption of physical items purchased from out-of-state vendors when sales tax wasn't collected at the time of purchase. For example, if you buy a product online from a retailer outside California and no sales tax is charged, you may owe use tax to the state.
Both taxes aim to create a fair system where in-state and out-of-state transactions are treated equitably.
For more details, please refer to the official California Department of Tax and Fee administration.
California state rate(s) for 2024
Lowest possible rate: 6.5% (e.g., Los Angeles, California)
Other common rates: 7.25% .7.375%, 7.5%, 7.75%, 7.875%, 7.975%, 8%, 8.125%, 8.25%, 8.35%, 8.375%, 8.5%, 8.625%, 8.75%, 8.875%, 8.975%, 9%, 9.125%, 9.225%, 9.25%, 9.375%, 9.5%, 9.625%, 9.75%, 9.875%, 10%, 10.25%, 10.5%,
Highest possible rate: 10.75% (Alameda, California)
Average combined rate across California: 8.512%
Rates changes
Changes have been made to California's county, city and/or special rates in 2024 compared to 2023.
List of California cities and their changes (up to 15)
| City Name | County Rate | City Rate | Special Rate |
|---|---|---|---|
| Los Angeles | 0.25% | 0.75% (+0.75%) | 3.25% |
| Compton | 0.25% | 0.75% (-0.25%) | 3.25% (+0.25%) |
| El Segundo | 0.25% | 0.75% (+0.75%) | 3.25% |
| Maywood | 0.25% | 0.75% (+0.75%) | 3.25% |
| Palos Verdes Peninsula | 0.25% | 0.75% (+0.75%) | 3.25% |
| Redondo Beach | 0.25% | 0.5% (+0.5%) | 3.25% |
| South Gate | 0.25% | 0.75% (-0.25%) | 3.25% (+0.25%) |
| Venice | 0.25% | 1% (+1%) | 3% (-0.25%) |
| Marina Del Rey | 0.25% | 0.75% (+0.75%) | 3.25% |
| Torrance | 0.25% | 0.75% (+0.75%) | 3.25% |
| Buena Park | 0.25% | 1% (+1%) | 1.5% |
| La Palma | 0.25% | 0% (-1%) | 3.25% (+1.75%) |
| Cypress | 0.25% | 0.75% (+0.75%) | 3.25% (+1.75%) |
| La Habra | 0.25% | 0.75% (+0.25%) | 3.25% (+1.75%) |
| Norwalk | 0.25% | 1% (+0.25%) | 3.25% |
Other 2024 sales tax Facts for California
City sales taxes: 235 out of 1255 cities (18.725%) in California impose a city sales tax.ZIP code impact: 636 out of 2793 ZIP codes (22.771%) in California.
Most Recent Sales Tax Rate Update
The latest update to the sales tax rates was made in January 2024.