Detailed Description of the Sales & Use Tax Rate
The tax rate in your area may be higher than 7.25% depending on the district taxes that apply there.
Components of the Statewide 7.25% Sales and Use Tax Rate:
Rate | Jurisdiction | Purpose | Authority |
---|---|---|---|
3.6875% | State | Goes to State's General Fund | Revenue and Taxation Code Sections 6051, 6201 |
0.25% | State | Goes to State's General Fund |
Revenue and Taxation Code Sections 6051.3, 6201.3 (Inoperative 1/1/01 – 12/31/01) |
0.50% | State | Goes to Local Public Safety Fund to support local criminal justice activities (1993) | Section 35, Article XIII, State Constitution |
0.50% | State | Goes to Local Revenue Fund to support local health and social services programs (1991 Realignment) | Revenue and Taxation Code Sections 6051.2, 6201.2 |
1.0625% | State | Goes to Local Revenue Fund 2011 | Revenue and Taxation Code Sections 6051.15 and 6201.15 |
1.25% | Local | 0.25%
Goes to county transportation funds 1.00% Goes to city or county operations | Revenue and Taxation Code Section 7203.1 (Operative 7/1/04) |
Total: | |||
7.25% | State/Local | Total Statewide Base Sales and Use Tax Rate |