Estimate only — not tax advice. For decisions specific to your situation, consult a qualified professional. See methodology and sources.
California Sales Tax
State + average local combined rate, category exemptions, and how it compares to neighbors.
State rate
7.25%
Average combined (state + local)
8.82%
Category exemptions
| Category | Rule | Detail |
|---|---|---|
| Groceries | Exempt | Cold food exempt; hot/prepared food taxed |
| Clothing | Taxed (full rate) | Everyday apparel and footwear. |
| Prescription drugs | Exempt | Prescribed medications dispensed by a licensed pharmacist. |
Example: $100 purchase
- State sales tax only: $7.25
- Combined (state + average local): $8.82
- Total with combined tax: $108.82
Major cities in California
| City | Combined rate | vs state avg |
|---|---|---|
| Los Angeles | 9.50% | +0.68% |
| San Francisco | 8.63% | -0.20% |
| San Diego | 7.75% | -1.07% |
| San Jose | 9.38% | +0.55% |
| Sacramento | 8.75% | -0.07% |
Border shopping — vs neighboring states
For larger purchases, driving to a neighbor with lower combined rate can save real money.
| State | State rate | Avg combined | vs CA | Save on $1,000 |
|---|---|---|---|---|
| California (current) | 7.25% | 8.82% | — | — |
| Oregon | 0.00% | 0.00% | -8.82% | $88.20 |
| Nevada | 6.85% | 8.23% | -0.59% | $5.90 |
| Arizona | 5.60% | 8.43% | -0.39% | $3.90 |
Common questions
- What is the sales tax rate in California?
- California levies a 7.25% state sales tax. With local taxes added, the statewide average combined rate is 8.82%. Actual rate at the register depends on your city and county.
- Does California tax groceries?
- Groceries are exempt from state sales tax in California. Cold food exempt; hot/prepared food taxed
- Does California have a sales tax holiday?
- California does not run an annual sales tax holiday. For tax-free shopping, consider neighboring states with holidays, or use online retailers based in no-sales-tax states (OR, MT, NH, DE) — though use tax may still apply on out-of-state purchases.
- Who collects sales tax in California?
- The California Department of Revenue collects state-level sales tax; counties and cities add local rates that are remitted through the same return. Out-of-state sellers shipping to California must collect if they exceed economic nexus thresholds (typically $100k in sales or 200 transactions).
Full data sources and formulas: /sources.
Estimate only — not tax advice. Local rates vary by city and county — your actual rate at the register may differ from the state average. Category-specific exemptions (groceries, prescription drugs, clothing) and tax holidays change by year; check the California DOR for current rules. All states →
Last reviewed: · Beforeview Editorial · editorial policy