District Taxes and Sales Delivered in California (Publication 105)
Basic Rules
Follow the basic rules below in applying district tax to sales of merchandise delivered in California unless you are a registered dealer of vehicles, undocumented vessels, or aircraft.
| Shipping or delivery destination | Applicable tax rate |
|---|---|
| Location outside of all special tax districts. | Generally, the standard statewide tax rate of 7.25 percent. |
| Location inside a special tax district. | Total rate for the district (statewide rate + district rate). However, if you are not engaged in business in the district, you are not required to collect district tax and you may use the statewide rate (7.25 percent). See Delivery to a location inside a special tax district and "engaged in business" for more information. |
Revision September 2023