| Rate | |
|---|---|
| state rate | 7.25% |
| avg local rate | 1.74% |
| avg combined rate | 8.99% |
| max combined rate | 10.75% |
California has the highest state-level sales tax rate in the country. the 7.25% includes a mandatory 1.25% local add-on collected statewide. cities and counties can add up to 3.5% more via district taxes.
exemptions
| Category | Status |
|---|---|
| groceries | exempt |
| clothing | taxable |
| prescription drugs | exempt |
| non-prescription drugs | taxable |
notes
- the base 7.25% applies everywhere in California
- some jurisdictions reach combined rates up to 10.75%
- food for human consumption (groceries) is exempt; prepared food and hot food is taxable
- prescription medicine and certain medical devices are exempt
source: CA CDTFA. data from deepcalc.com