California sales tax

Get this month’s sales tax rates by ZIP code

California sales tax information

The California sales tax rate is 7.25%. This rate is made up of a base rate of 6%, plus California adds a mandatory local rate of 1.25%. Depending on local sales tax jurisdictions, the total tax rate can be as high as 10.25%.

Food and prescription drugs are exempt from sales tax.

Amazon owns and operates a number of fulfillment centers in California. This physical presence, or nexus, creates a sales tax obligation for Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment by Amazon (FBA) programs.

Businesses with nexus in California are required to register with the California Department of Tax and Fee Administration (CDTFA) and to charge, collect, and remit the appropriate tax.

Generally, a business has nexus in California when it has a physical presence there, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives. However, out-of-state sellers can also establish nexus.

State sales tax rate

7.25%
Base state sales tax rate 6.0%
Mandatory local rate 1.25%
Local rate range 0.15%–3%
Total rate range 7.25%–10.25%

California’s sales tax rate consists of both a base state tax rate and all applicable local tax rates.

California sales tax guide

Our online guide covers California sales tax registration, collecting, filing, due dates, nexus obligations, and more.

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California sales tax rate changes, October 2018

Get information on the local sales and use tax rate changes that went into effect on October 1, 2018.

California sales tax quick reference guide

This one-page guide to California sales tax covers collection, filing, and due dates.

Resources for your business

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