Sales & Use Tax in California
Retailers engaged in business in California must register with the California Department of Tax and Fee Administration (CDTFA) and pay the state's sales tax, which applies to all retail sales of goods and merchandise except those sales specifically exempted by law. The use tax generally applies to the storage, use, or other consumption in California of goods purchased from retailers in transactions not subject to the sales tax. Use tax may also apply to purchases shipped to a California consumer from another state, including purchases made by mail order, telephone, or Internet.
The sales and use tax rate in a specific California location has three parts: the state tax rate, the local tax rate, and any district tax rate that may be in effect.
State sales and use taxes provide revenue to the state's General Fund, to cities and counties through specific state fund allocations, and to other local jurisdictions.
I Need To
- Tax Rates – Cities & Counties
- Sales & Use Tax Rate Decreases January 1, 2017
- Local & District Tax Forms and Information
- Detailed Breakdown of Sales & Use Tax Rate
- Information & Tax Distributions for Local Officials
- Interest Calculator
- Prepayment Rates on Sales Tax for Fuels
- Sales Tax Rates for Fuels
- Interest Rates
- Tax Rate Reimbursement Schedules
- Business Taxes Law Guide
- Memorandum Opinions
- Forms – Sales Tax
- Proposed Change to Regulations
- Publications – Sales Tax
- Proposed Annotations (CLD)
- Special Notices
- Tax Information Bulletins
- Business Taxes Committee
- Largest Sales & Use Tax Debts
- Software Technology Transfer Agreements
- Statewide Compliance & Outreach Program
- Storage and Use Exclusion
- Streamlined Sales Tax Project
- Temporary Sellers
For information regarding industry topics, please see our Industry & Tax and Fee Guides webpage.