Research & Statistics

The California Department of Tax and Fee Administration (CDTFA) collects taxes and fees that account for more than 30 percent of the annual revenue for state government. In doing so, the CDTFA produces valuable data that can assist policy makers, economists, researchers, and the business community at large to better understand California's business climate. The information can also enhance the understanding of the impact on the community of taxes we collect.

Examples include taxable sales by city and county and by type of business, fuel consumption statistics, property tax statistics, including assessed values of properties subject to general property taxes, and other relevant indicators.

To get started, click on a program tab above. You may also visit our new OPEN BOE data portal to access a variety of data and statistics. Through the data portal you can create charts, graphs, and download or export our data.

See Taxes and Fees Administered by the California Department of Tax and Fee Administration for more information.

Revenue & Expenditures

Programs administered by the CDTFA produce more than $60 billion annually in revenue for the state and local government. Our total cost of operations are no more than 93 cents for every $100 of revenue collected. For more information, see our Annual Report Brochure and Taxes and Fees Administered by the California Department of Tax and Fee Administration.

Annual Report Tables: Administration

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Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
This table provides a 10-year historical summary of revenues by source of revenue. See Table 2

Quarterly Cash Receipts Collections
This table shows the cash receipts collected by fund source. See quarterly collections

Summary of Expenditures of the California Department of Tax and Fee Administration
This table shows expenditures by function for the two most recent fiscal years. See Table 1

Summary of Total Costs of Performing California Department of Tax and Fee Administration Functions
This table shows expenditures by program for the two most recent fiscal years. See Table 3A

Revenues and Ratios of California Department of Tax and Fee Administration Expenditures and Total Costs to Revenues from Assessments Made by the CDTFA
This table shows revenues and the ratio of CDTFA expenditures to revenues and the ratio of total costs to revenue by source of revenue for the two most recent fiscal years. See Table 3B

In the course of administering California's state, local, and district sales and use tax programs, the CDTFA compiles information ranging from taxable sales data, revenue allocations to local cities, counties, and special districts to sales tax rates.

Helpful Sales and Use Tax Data

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Current sales tax rates
To find information about the latest sales tax rates, see California City & County Sales & Use Tax Rates

Historical sales tax rates
To view a history of the statewide sales and use tax rate, please go to the History of Statewide Sales & Use Tax Rates page.

To find historical tax rates in cities and counties, please go to the Historical Tax Rates in California Cities and Counties page.

To view a history of tax rates in counties, cities, and special districts, see Historical Tax Rates by Jurisdiction.

Sales and Use Tax Rates, by County, as of July 1
This table shows the total combined state, local, and special district tax rates for each county, and the cities within a county that impose a special district tax. See Table 23B.

Local Sales and Use Tax Rates Imposed by California Cities on July 1
Under the Bradley-Burns Uniform Local Sales and Use Tax Law, a city's local tax may be imposed up to one percent; the city's tax rate is credited against the county's one percent tax. This table shows the city-imposed Bradley-Burns local sales tax rates on July 1. See Table 23A.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
This table provides a 10-year historical summary of revenues by source of revenue. See Table 2.

State Sales and Use Tax Collections and Number of Permits
This historical table shows state sales and use tax collections from the General Fund tax rate by fiscal year and the number of outstanding permits as of December 31. See Table 18.

The CDTFA administers local taxes under the Bradley-Burns Uniform Local Sales and Use Tax Law and district taxes under the Transactions and Use Tax Law, which are divisions of the Revenue and Taxation Code. For more information, see Tax Information for City and County Officials.

Monthly Reports
In order to ensure a steady cashflow to local governments, the CDTFA distributes these funds on a monthly basis.

To find information for a city, county, or special district for the latest month, please go to the Local Jurisdiction Statement of Tax Distribution page.

To view monthly allocations by fiscal year, please go to the Local Tax Allocations page.

Quarterly Reports
The allocations to local governments are reconciled on a quarterly basis.
To view the quarterly distribution reports, please go to the Local Jurisdictions section of the Local and District Taxes page.

Annual Report Tables: Sales and Use Taxes

Local Sales Tax Distributions (Bradley-Burns)
"Local Tax" is the general term for sales and use taxes imposed under the Bradley-Burns Uniform Sales and Use Tax Law. The Board began to administer the Bradley-Burns Local Sales and Use Tax Law effective April 1, 1956, at a rate of 1 percent. The law provided for local option and thus it was not adopted by all cities and counties until January 1, 1962.

Revenues Distributed to Cities and Counties from Local Sales and Use Taxes
This table shows the Bradley-Burns local sales and use tax revenue collected and allocated to California cities and counties during a fiscal year. See Table 21A.

Revenues Distributed to Counties from County Transportation Tax
This table shows the county transportation tax revenue collected and allocated to each California County during a fiscal year. See Table 21B.

Local Sales Tax Distributions and Administrative Charges to Cities and Counties
This historical table shows the Bradley-Burns local sales and use tax revenues allocated to California cities and counties and the associated administrative charges by fiscal year. See Table 22A.

District Taxes Distributions
"District Taxes" are imposed locally under the Transactions and Use Tax Law. The first district tax went into effect April 1, 1970.

Revenues Distributed to Special Districts from Transactions and Use Taxes
This table shows the tax rate, the effective dates, and the transactions and use tax revenue collected and allocated to each special district during a fiscal year. See Table 21C.

Special District Tax Distributions and Administrative Charges
This historical table shows the transactions and use tax revenues allocated to special districts and the associated administrative charges by fiscal year. See Table 22B.

The state sales and use tax funds that are distributed to California cities and counties by the State Controller (SCO) are the Local Public Safety Fund, the Local Revenue Fund, and the Local Revenue Fund 2011.

To view information on these, please visit the SCO's State and Local – Local Government & Resources – Apportionments page.

For example, information on the monthly half-percent sales tax for public safety (Prop. 172) can be found in the Payments section.

Taxable Sales in California is a quarterly report on retail sales activity in California, as measured by transactions subject to sales and use tax. The report includes data about statewide taxable sales by type of business as well as data about taxable sales in all California cities and counties.

To find taxable sales information, please go to the Taxable Sales in California page.

Special Taxes & Fees

CDTFA administers more than 20 special tax and fee programs that encompass a broad range of activities and transactions. Revenues from the insurance tax, the alcoholic beverage tax, and a portion of cigarette taxes are allocated to the state's General Fund. Other special taxes and fees fund specific state services, from highway construction to recycling programs. The CDTFA administers most of the special tax and fee programs in cooperation with other state agencies.

More detailed information regarding the individual tax and fee programs can be found in Taxes and Fees Administered by the California Department of Tax and Fee Administration.

Helpful Special Taxes & Fee Data:

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To find information about the rates for special taxes and fees, please go to the Tax Rates – Special Taxes and Fees page.

The CDTFA administers several fuel tax programs. The motor vehicle fuel (gasoline) tax was first imposed October 1, 1923, at a rate of 2 cents per gallon. The use fuel tax became effective July 1, 1937, at a rate of 3 cents per gallon on diesel and other fuels not subject to the motor vehicle fuel tax.

Monthly reports
To view monthly statistics for gasoline, diesel, and jet fuel, please visit the Fuel Taxes Statistics and Reports page.

Gasoline and Jet Fuel
To find information regarding gasoline, please go to Motor Vehicle Fuel Tax page. For information regarding jet fuel, please visit the Aircraft Jet Fuel page.

Gasoline and Jet Fuel Tax Statistics, by Fiscal Year
This historical table shows revenues and taxable distributions for gasoline and aircraft jet fuel, and gasoline tax rates. See Table 24.

Diesel Fuel
To find information regarding diesel fuel, please visit the Diesel Fuel Tax page.

Taxable Distributions of Diesel Fuel and Alternative Fuels, by Fiscal Year
This historical table shows taxable distributions for diesel fuel. See Table 25A.

Diesel Fuel and Alternative Fuels Tax Statistics, by Fiscal Year
This historical table displays diesel fuel tax and use fuel tax revenues and the January 1 International Fuel Tax Agreement tax rate imposed on interstate motor carriers. See Table 25B.

Alternative Fuels
To find information regarding alternative fuels (LPG, alcohol fuel, kerosene, and CNG), please visit the Use Fuel Tax page.

Taxable Distributions of Diesel Fuel and Alternative Fuels, by Fiscal Year
This historical table shows taxable distributions for the alternative fuels: LPG, alcohol fuel, kerosene and CNG. See Table 25A.

Diesel Fuel and Alternative Fuels Tax Statistics, by Fiscal Year
This historical table displays use fuel tax revenues. See Table 25B.

Interstate Motor Carriers
For information regarding interstate motor carriers, please go to the International Fuel Tax Agreement (IFTA) & California Interstate User Diesel Fuel Tax (DI) License page.

Fuel Revenues
Fuel Revenues shows quarterly estimates of excise taxes and sales and use taxes associated with gasoline and diesel fuels over the past several years.

This fee is jointly administered by the CDTFA and the Integrated Waste Management Board, and its successor, CalRecycle. The tire recycling fee went into effect in 1991. Effective January 1, 2001, the tire recycling fee was replaced with the California Tire Fee.

For information regarding this fee, please visit the California Tire Fee page.

Hazardous Substances Tax, Integrated Waste Management Fee, California Tire Fee, Occupational Lead Poisoning Prevention Fee, and Marine Invasive Species Fee Revenue
Revenues from the California Tire Fee can be found in this historical table. See Table 36A.

CDTFA administers the Childhood Lead Poisoning Prevention Fee on behalf of the California Department of Public Health (CDPH). The fee was established in 1993.

Underground Storage Tank Maintenance Fee, Childhood Lead Poisoning Prevention Fee, and Oil Spill Response, Prevention, and Administration Fees Revenue
Revenues from the Childhood Lead Poisoning Prevention Fee can be found in this historical table. See Table 26.

For information regarding cigarette and tobacco products, please visit the Cigarette and Tobacco Products page. The excise tax on cigarettes was first imposed in 1959.

For information regarding cigarette and tobacco products licensing, please visit the Cigarette and Tobacco Products Licensing page. The licensing requirements went into effect in 2004.

Cigarette Taxes and Other Tobacco Products Surtax Revenue, by Fiscal Year
This historical table shows cigarette tax and tobacco products surtax revenue. See Table 30A.

Cigarette Distributions and Per Capita Consumption, by Fiscal Year
This historical table shows California cigarette distributions and apparent per capita consumption. See Table 30B.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
This table provides a 10-year historical summary of revenues by source of revenue. See Table 2.

The CDTFA collects the fee, in cooperation with the Department of Resources Recycling and Recovery (CalRecycle), formerly the California Integrated Waste Management Board, and the Department of Toxic Substances Control. The fee was first imposed January 1, 2005.

For information regarding the electronic waste recycling fee, please go to the Covered Electronic Waste Recycling Fee page.

Water Rights Fee, Electronic Waste Recycling Fee, State Responsibility Area Fire Prevention, and Timber Regulation and Forest Restoration Revenue, by Fiscal Year
Revenues from the Electronic Waste Recycling Fee can be found in this historical table. See Table 36B.

eWaste Fee Collections, by Fiscal Year
This historical table provides detailed electronic waste recycling fee revenues by video display size. See Table 37A.

Reported Consumption of Covered Electronic Devices, by Fiscal Year
This historical table details the taxable sales and leases of covered electronic devices by video display size. See Table 37B.

For more information regarding this surcharge, please visit the Emergency Telephone User Surcharge page. The surcharge was established July 1, 1977.

Emergency Telephone Users (911) Surcharge and (Moore) Universal Telephone Service Tax Revenue, by Fiscal Year
Revenues from the surcharge can be found in this historical table. See Table 35.

For more information regarding the energy resources surcharge, please go to the Energy Resources Surcharge (Electrical) page. The surcharge was first imposed January 1, 1975.

Energy Resources Surcharge and Natural Gas Surcharge Revenue, by Fiscal Year
Revenues from the surcharge can be found in this historical table. See Table 34.

For more information regarding the fire prevention fee, please visit the Fire Prevention Fee page. The fee was first imposed in 2012-13.

Water Rights Fee, Electronic Waste Recycling Fee, State Responsibility Area Fire Prevention, and Timber Regulation and Forest Restoration Revenue, by Fiscal Year
Revenues from the fire prevention fee can be found in this historical table. See Table 36B.

The CDTFA administers six hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC).

Hazardous Waste Activity Fee
For information regarding the activity fee, please go to the Hazardous Substances Taxes – Activity Fee page.

Hazardous Waste Disposal Fee
For information regarding the disposal fee, please visit the Hazardous Substances Taxes – Disposal Fee page.

Hazardous Waste Environmental Fee
For information regarding the environmental fee, please see the Hazardous Substances Taxes – Environmental Fee page.

Hazardous Waste Facility Fee and Tiered Permit Fee
For information regarding these, please visit the Hazardous Substances Taxes – Facility Fee page.

Hazardous Waste Generator Fee
For information regarding the generator fee, please go to the Hazardous Substances Taxes – Generator Fee page.

Hazardous Substances Tax, Integrated Waste Management Fee, California Tire Fee, Occupational Lead Poisoning Prevention Fee, and Marine Invasive Species Fee Revenue, by Fiscal Year
Revenues from the hazardous substances taxes can be found in this historical table. See Table 36A.

The CDTFA administers the program in cooperation with the Department of Resources Recycling and Recovery (CalRecycle), formerly the California Integrated Waste Management Board, and the Department of Toxic Substances Control. For information regarding this fee, please go to the California Integrated Waste Management Fee page.

Hazardous Substances Tax, Integrated Waste Management Fee, California Tire Fee, Occupational Lead Poisoning Prevention Fee, and Marine Invasive Species Fee Revenue, by Fiscal Year
Revenues from the integrated waste management fee can be found in this historical table. See Table 36A.

For more information regarding the lumber products assessment, please go to the California Lumber Products Assessment page. The assessment was first imposed January 1, 2013.

Water Rights Fee, Electronic Waste Recycling Fee, State Responsibility Area Fire Prevention, and Timber Regulation and Forest Restoration Revenue, by Fiscal Year
Revenues from the lumber products assessment can be found in this historical table. See Table 36B.

For more information about this fee, please visit the Marine Invasive Species Fee (formerly Ballast Water Management Fee) page.

Hazardous Substances Tax, Integrated Waste Management Fee, California Tire Fee, Occupational Lead Poisoning Prevention Fee, and Marine Invasive Species Fee Revenue, by Fiscal Year
Revenues from the marine invasive species fee are shown in this historical table. See Table 36A.

For more information about the surcharge, please visit the Natural Gas Surcharge page.

Energy Resources Surcharge and Natural Gas Surcharge Revenue, by Fiscal Year
Revenues from the surcharge can be found in this historical table. See Table 34.

The CDTFA administers the Occupational Lead Poisoning Prevention Fee in partnership with the California Department of Public Health (CDPH). For more information, please go to the Occupational Lead Poisoning Prevention Program page.

Hazardous Substances Tax, Integrated Waste Management Fee, California Tire Fee, Occupational Lead Poisoning Prevention Fee, and Marine Invasive Species Fee Revenue, by Fiscal Year
Revenues from the occupational lead poisoning prevention fee are shown in this historical table. See Table 36A.

For more information about the fee, please visit the Oil Spill Response, Prevention, and Administration Fee page.

Underground Storage Tank Maintenance Fee, Childhood Lead Poisoning Prevention Fee, and Oil Spill Response, Prevention, and Administration Fees Revenue
Revenues from the oil spill response, prevention, and administration fee can be found in this historical table. See Table 26.

The Timber Yield Tax program sets the harvest value of timber and collects an in lieu tax when it is harvested. The revenue from this program is allocated to the counties where the timber was harvested.

To find information regarding the Timber Yield Tax program, please visit the Timber Yield Tax & Harvest Values Schedules page.

Timber Yield Tax and Timber Reserve Fund Tax Statistics
This historical table shows the market value of timber harvested, the timber tax rate, and net revenue, by assessment year. See Table 16A.

Timber Production Statistics
This table breaks down the net volume and the market value of timber harvested by county. See Table 16B.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
This table provides a 10-year historical summary of revenues by source of revenue. See Table 2.

Timber Yield Tax Fund Distribution
To find information regarding timber yield tax fund distributions, please visit the Semi-Annual Timber Yield Tax Fund Distribution page on the SCO website.

The CDTFA administers this fee in cooperation with with the State Water Resources Control Board. For more information about the fee, please visit the Underground Storage Tank Maintenance Fee page.

Underground Storage Tank Maintenance Fee, Childhood Lead Poisoning Prevention Fee, and Oil Spill Response, Prevention, and Administration Fees Revenue
Revenues from the underground storage tank maintenance fee can be found in this historical table. See Table 26.

The CDTFA administers this fee in cooperation with with the State Water Resources Control Board. For more information about the fee, please visit the Water Rights Fee page.

Water Rights Fee, Electronic Waste Recycling Fee, State Responsibility Area Fire Prevention, and Timber Regulation and Forest Restoration Revenue, by Fiscal Year
Revenues from the Water Rights Fee can be found in this historical table. See Table 36B.

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CDTFA's Annual Report provides information on revenue collected by the CDTFA each fiscal year. It also contains helpful tables and describes CDTFA's accomplishments. See the Annual Report Statistical Appendix Tables Guide for more information about the tables.

Third Quarter 2017

  • Table 1. Statewide Taxable Sales, By Type of Business (view as PDF or in Excel)
  • Table 2. Taxable Sales, By County (view as PDF or in Excel)
  • Table 3. Taxable Sales in California Counties by Type of Business (view as PDF or in Excel)
  • Taxable Sales, By City (view as PDF or in Excel)
  • Taxable Sales in California Report (view as PDF)
  • Table 4. Taxable Sales in California Cities by Type of Business (view as PDF or in Excel)
  • Table 5. Taxable Sales in Unincorporated Areas, by Type of Business (view as PDF or in Excel)
  • Table 6. Taxable Sales Allocated Countywide, by Type of Business (view as PDF or in Excel)

Second Quarter 2017

  • Table 1. Statewide Taxable Sales, By Type of Business (view as PDF or in Excel)
  • Table 2. Taxable Sales, By County (view as PDF or in Excel)
  • Table 3. Taxable Sales in California Counties by Type of Business (view as PDF or in Excel)
  • Taxable Sales, By City (view as PDF or in Excel)
  • Taxable Sales in California Report (view as PDF)
  • Table 4. Taxable Sales in California Cities by Type of Business (view as PDF or in Excel)
  • Table 5. Taxable Sales in Unincorporated Areas, by Type of Business (view as PDF or in Excel)
  • Table 6. Taxable Sales Allocated Countywide, by Type of Business (view as PDF or in Excel)

First Quarter 2017

  • Table 1. Statewide Taxable Sales, By Type of Business (view as PDF or in Excel)
  • Table 2. Taxable Sales, By County (view as PDF or in Excel)
  • Table 3. Taxable Sales in California Counties by Type of Business (view as PDF or in Excel)
  • Taxable Sales, By City (view as PDF or in Excel)
  • Taxable Sales in California Report (view as PDF)
  • Table 4. Taxable Sales in California Cities by Type of Business (view as PDF or in Excel)
  • Table 5. Taxable Sales in Unincorporated Areas, by Type of Business (view as PDF or in Excel)
  • Table 6. Taxable Sales Allocated Countywide, by Type of Business (view as PDF or in Excel)

Taxable Sales in California is a quarterly report on retail sales activity in California, as measured by transactions subject to sales and use tax. The report includes data about statewide taxable sales by type of business as well as data about taxable sales in all California cities and counties. Reports prior to 2017 can be found at BOE Taxable Sales.

2018

2017

Please visit Research Letters and Memos page to find correspondence on various topics including estimated statewide growth rates, the 4R Act Equalization Ratio, and the Timber Yield Tax Rate.

Please go to the Miscellaneous Research Reports page to find reports on e-Commerce and mail order sales, and tax-paid cigarette tax distributions.

Other Useful Tax Policy Research Resources:

If you have questions, please contact Research & Statistics Section:

By Email

research@cdtfa.ca.gov

By Phone

Monday through Friday (except state holidays) 8:00 a.m. to 5:00 p.m.(Pacific Time).

Media Inquiries

1-916-327-8988

Research & Statistics Section

1-916-445-0840

By Mail:

Research & Statistics Section
California Department of Tax and Fee Administration
P.O. Box 942879
Sacramento, CA 94279-0067