District Taxes and Sales Delivered in California (Publication 105)

The sales and use tax rate is not the same in all California locations. While the standard statewide rate is currently 7.25 percent, the total sales and use tax rate is higher in areas where there are voter-approved special transactions (sales) and use taxes. In those areas (districts), the total tax rate includes the standard statewide tax rate plus the district tax rate (which varies from district to district). If you are engaged in business in a special taxing jurisdiction, you must report district taxes on Schedule A of your sales and use tax return.

For general information on applying sales tax to delivery charges, please see publication 100, Shipping and Delivery Charges.

Please note: District tax generally applies to over-the-counter retail sales within a district unless the retailer is a registered seller of vehicles, vessels, or aircraft (see below).

Determining where district taxes are in effect

To determine the correct tax rate at a location, please select, California City & County Sales & Use Tax Rates. This webpage includes information on special tax districts and provides the tax rates for all California cities and counties. If the rate listed for a city or county is higher than 7.25 percent, that city or county is in a special tax district. While most special tax districts cover entire counties, some are limited to specific cities. There may also be more than one district tax in effect in a specific location.

Find a Sales and Use Tax Rate by Address

As an additional resource, we offer an online mapping tool to determine the current sales and use tax rate for a specific address. Be sure the address information you input is the address you intended. The tax rate given will reflect the current rate of tax for the address that you enter. To find a tax rate, please select Find a Sales and Use Tax Rate by Address.

Some cities within a special tax district have developed a database of addresses to help identify specific addresses located within their taxing boundaries. Please contact the cities directly if you have questions about the addresses. Once you have established the locations, you can find the correct tax rates by selecting, Find a Sales and Use Tax Rate by Address.

Please note: This publication summarizes the law and applicable regulations in effect when the publication was written as noted above. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the text in this publication and the law, decisions will be based on the law and not on this publication.