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

File a Return or Prepayment

Registration & Permits

Obtain a Seller's Permit
Guide for New Permit and License Holders
Temporary Sellers
California Use Tax Information
Verify a Permit
Update Registration Information
Voluntary Disclosure Programs
- Out-of-state retailer
- In-state purchaser
Qualified Purchaser Program

Tax & Interest Rates

Resource Center

Dispute Resolution

Tax Topics

For information regarding industry topics, please see our Industry & Tax and Fee Guides webpage.