Doing Business in California — What You Need to Know (Publication 51)
Tax and Fee Rates and Filing Frequencies

Look up a tax rate by city, county, or a specific address

Find a list of sales and use tax rates

Find special tax and fee program rates

California's sales tax usually applies to the sale of merchandise, including vehicles, in the state. Generally, if sales tax would apply when you buy physical merchandise in California, use tax applies when you make a similar purchase without tax from a business located outside the state.

For these purchases, the buyer is required to pay use tax separately. Items that are exempt from sales tax are exempt from use tax as well. Use tax liabilities are often created by Internet or mail order purchases from in-state retailers selling through a marketplace facilitator not required to collect the tax. Be sure to review your receipts from Internet and out-of-state purchases to determine if you were charged tax.

The base statewide sales and use tax rate is 7.25 percent. Rates can vary throughout the state because, in addition to this base tax rate, some cities, counties, and special districts have voter-approved or local government-approved district taxes. In some areas, there is more than one district tax in effect, while in others, there are none.

Filing Frequency

We assign a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on your reported sales tax or your anticipated taxable sales at the time of registration. If the due date falls on a weekend or state holiday, the due date is extended to the next business day. To learn your filing due date, first confirm your filing frequency with our Customer Service Center and then refer to the schedule posted on our Filing Dates for Sales & Use Tax Returns webpage. For more information on due dates for prepayments and other filing instructions, please refer to CDTFA-367, Filing Instructions for Sales and Use Tax Accounts.

We want you to file on time to avoid penalties. You can easily amend your return, if needed.