Local and District Tax Guide for Retailers

We recognize that understanding tax issues related to your business can be time-consuming and complicated, and we want to help you get the information you need so that you can focus on starting and growing your business.

This guide is intended to provide you with general information regarding the collection, reporting, and paying of local and district taxes. This guide also provides examples to help you understand how local and district taxes apply to different scenarios you may encounter.

How to Use This Guide

Each section of this guide contains important information about local and district taxes. The Getting Started section provides key resources related to registration, filing returns, account maintenance, and other information a business may need.

The Local Tax section covers topics and examples related to the one percent portion of local tax included in the statewide sales and use tax rate of 7.25 percent, which requires an allocation of your sales.

The District Tax section covers topics and examples related to additional voter-approved transactions (sales) and use taxes imposed by cities, counties, and other local jurisdictions.

The Resources section provides links to additional information and references.

1. The base statewide sales and use tax rate provided is subject to change. For current and historical base statewide sales and use tax rates, please see our webpage History of Statewide Sales and Use Tax Rates.

Local Jurisdictions and Districts

If you represent a city, county, or special tax district, please see our Tax Guide for Local Jurisdictions and Districts webpage for information on the local tax allocation process and guidance for imposing a new district tax in your jurisdiction.

Get it in Writing

Local and district taxes can be complex and difficult to understand. If you have specific questions, we encourage you to put your questions in writing. This will allow us to give you the best advice and most thorough response. It may also protect you from owing additional tax, penalties, and interest in case there is incorrect information is provided. It's always important to have information in writing.

Requests for written advice can be emailed to CDTFA or mailed directly to the CDTFA office nearest you.

For more details, please see publication 8, Get it in Writing!

If You Need Help

If at any time you need assistance with topics included in this guide – or with topics not included – feel free to contact us by telephone or email. Contact information and hours of operation are available in the Resources section.

If you have suggestions for improving this guide, please contact us via email.