Getting Started with Local and District Taxes for Retailers

The base statewide sales and use tax rate is currently 7.25 percent and is comprised of the following components:

  • 6.00 percent State
  • 1.00 percent Local Jurisdiction
  • 0.25 percent Local Transportation Fund

Tax rates exceeding the base statewide sales and use tax rate of 7.25 percent within specific areas are caused by voter-approved district taxes imposed by certain cities, counties, and other local jurisdictions. Not all areas within California impose district tax. District tax rates vary between districts.

  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 Tax

Local taxes are imposed by local jurisdictions, such as a city or county. The Local Jurisdiction portion is 1.00 percent and goes to the city or county where the sale or use occurs. The 0.25 percent Local Transportation Fund portion always goes to the county where the sale or use occurs. For more information on allocating your sales to report local tax, see the Local Tax section.

District Tax

District taxes are imposed under the Transactions and Use Tax Law. District tax rates range from 0.10 percent to 1.00 percent. Some areas may have more than one district tax in effect. District transactions (sales) taxes are due from retailers on their sales of tangible personal property in a district. District use taxes are due from purchasers for their use of tangible personal property in a district. However, retailers “engaged in business in a district” are generally required to collect the district's use tax from their customers on their taxable sales delivered into the district and report it on their sales and use tax return. For more information on district taxes, see the District Tax tab.

Effective Rates

For information about tax rates in specific areas, see our California City and County Sales and Use Tax Rates webpage.

You may find the tax rates for each district on our California City and County Sales and Use Tax Rates webpage. This webpage includes a look-up tool, Find a Sales and Use Tax Rate by Address, located under the Current Tax Rates section, which allows you to find a tax rate based on an address. The tax rate given will reflect the current rate of tax for the address that you enter.

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.

Registration

Online Registration – Register with CDTFA for a seller's permit, or to collect, report and pay use tax as a courtesy for your customers, or to add a business location to an existing account.

Filing and Payments