California Sales Tax Calculator (2026 Rates)

Current California sales tax rates, city examples, economic nexus thresholds, exemptions, and FAQ.

State Rate

7.25%

Avg Combined

8.82%

Max Combined

9.75%

Nexus Threshold

$500K

Example: $100 purchase in California

Tax to collect (avg)

$8.82

Total from customer

$108.82

About California Sales Tax

California has the highest statewide base sales tax rate in the United States at 7.25%, composed of a 6% state rate plus a 1.25% uniform local rate. On top of this, California allows district taxes that vary by location, pushing the combined rate in many areas above 9%. Los Angeles, for example, has a combined rate of 9.5%, while parts of Alameda County reach 10.75% — the highest in the state. California uses a district tax system, meaning the exact rate depends on where the buyer is located, not where the seller is based. This makes California a destination-based state for district taxes. E-commerce sellers must collect at the rate corresponding to the customer's shipping address. The economic nexus threshold in California is $500,000 in annual gross sales into the state — one of the highest thresholds in the country. There is no transaction-count requirement. Once you exceed $500K, you must register with the California Department of Tax and Fee Administration (CDTFA) and begin collecting.

California Sales Tax by City

City	Combined Rate
Los Angeles	9.50%
San Francisco	8.63%
San Diego	7.75%
Sacramento	8.75%
San Jose	9.38%

Rates shown are combined state + local rates for representative cities. Actual rates may vary by specific address, district, or zone. Verify with the California Department of Revenue.

California Sales Tax Facts

Tax Structure

State rate: 7.25%
Average local rate: 1.57%
Maximum local rate: 2.50%
Avg combined rate: 8.82%
Sourcing method: Origin + district

Economic Nexus

Threshold: $500K
Includes transactions: No

Once you exceed this threshold in annual sales into California, you must register and collect sales tax.

California Sales Tax Exemptions

Groceries for home consumption
Prescription drugs
Most agricultural supplies
Sales to the U.S. government
Certain manufacturing equipment

California Sales Tax FAQ

What is the California state sales tax rate in 2026?

California's statewide base sales tax rate is 7.25% — the highest in the nation. This consists of a 6% state rate and a 1.25% uniform local rate. However, most areas add district taxes on top, pushing the average combined rate to 8.85%. Los Angeles has a combined rate of 9.5%, and parts of Alameda County reach 10.75%.

What is the economic nexus threshold for California?

California's economic nexus threshold is $500,000 in gross annual sales into the state. There is no separate transaction count requirement. Once you exceed $500K in a calendar year, you must register with the CDTFA and begin collecting sales tax. This is one of the highest thresholds among states with sales tax.

Are groceries taxed in California?

No. California exempts most groceries for home consumption from sales tax. This includes staple foods, meats, dairy, produce, and bakery items. However, prepared foods (restaurant meals, hot foods), alcohol, tobacco, and non-food grocery items (paper products, cleaning supplies) are taxable. Supplements and vitamins are also taxable.

Compare All 50 States

Related Tax Tools

Data Sources & Disclaimer

Sales tax rates are based on data from the Sales Tax Institute and Avalara, effective for 2026 (updated annually). State and local sales tax rates are approximate averages. Actual rates vary by city, county, and district. Economic nexus thresholds are simplified. Always verify with the California Department of Revenue or a tax professional.

What Is the Sales Tax Calculator?

The Sales Tax Calculator is a free, browser-based tool that shows current state and local sales tax rates for all 50 US states plus Washington DC. It displays the statewide base rate, average combined rate (state + local), maximum local rate, and economic nexus thresholds — the data you need to know whether you must collect sales tax in a given state. No signup, no data upload: every lookup happens in your browser.

Who Should Use This Tool?

This tool is built for e-commerce sellers, dropshippers, resellers, small business owners, marketplace sellers (Amazon, eBay, Etsy), and anyone who sells products across state lines. If you sell to customers in multiple states, you need to know each state's sales tax rate and whether you have economic nexus there.

How Does This Tool Work?

Select a state from the dropdown or click any state in the 50-state grid. The tool instantly shows: (1) Statewide base sales tax rate. (2) Average combined rate (state + average local taxes). (3) Maximum possible local rate (worst case). (4) Economic nexus threshold — the sales volume or transaction count that triggers a tax collection obligation in that state. Enter a sale amount to calculate the exact tax to collect.

How Does Sales Tax Work When Selling to California?

An online seller ships a $100 order to Los Angeles, California: • California state rate: 7.25% (highest base rate in the US) • LA combined rate: ~9.5% (state + district taxes) • Tax to collect: $100 × 9.5% = $9.50 • Total from customer: $109.50 • Economic nexus threshold: $500,000 in annual CA sales Compare: the same $100 order to Delaware, Oregon, or Montana would have $0 sales tax — those states have no sales tax.

Frequently Asked Questions

Which states have no sales tax?

Five states have no statewide sales tax: Delaware, Montana, New Hampshire, Oregon, and Alaska (Alaska has no state sales tax but allows local municipalities to levy their own, averaging 1.81%). If you sell exclusively to these states, you do not need to collect sales tax.

What is economic nexus?

Economic nexus is a legal threshold that requires a business to register for and collect sales tax in a state, even without a physical presence there. After the 2018 Supreme Court ruling in South Dakota v. Wayfair, most states set the threshold at $100,000 in annual sales or 200 transactions. Some states (CA, NY, TX) use a $500,000 threshold. Check each state's threshold in this tool.

What is the difference between state and local sales tax?

State sales tax is a base rate set by the state government. Local sales tax is an additional rate levied by counties, cities, and special districts on top of the state rate. The combined rate (state + local) is what customers actually pay. For example, Colorado's state rate is only 2.9%, but local taxes push the average combined rate to 7.65%.

How often do sales tax rates change?

State sales tax rates change infrequently, but local rates can change quarterly as new districts are created or existing rates are adjusted. We update our data annually. For the most current local rates, always verify with your state Department of Revenue or use a tax compliance service like Avalara or TaxJar.

Do marketplace facilitators handle sales tax?

In most states, marketplace facilitators (Amazon, eBay, Etsy, Walmart Marketplace) are responsible for collecting and remitting sales tax on behalf of third-party sellers. However, if you also sell through your own website or other channels, you may still need to register and collect in states where you meet the economic nexus threshold.

What is origin-based vs destination-based sales tax?

In origin-based states (like Illinois, Texas, Utah), you collect sales tax at the rate of your business location. In destination-based states (like Washington, California, New York), you collect at the rate of the customer's shipping address. Most states are origin-based, but the trend is moving toward destination-based.