The state of California currently levies a 7.25% state sales tax rate. Between January 1, 2013 and December 31, 2016 the state sales tax rate was 7.5%. The reduction to the current 7.25% rate took effect on January 1, 2017. The temporary 4-year increase in the state sales tax rate was a result of the increase passed under Proposition 30 which was on the November 6, 2012 ballot for California votes. The initiative was approved by 55.4% of voters. See below for more detailed information about relevant California sales tax exemptions and use tax.
Counties & local municipalities also levy their own sales taxes in addition to the state rate. Currently, California’s combined sales tax rates range between 7.25% and 9.75%. The combined rate includes state, district, county and city sales tax.
Use tax is applied on the same basis and at the same rates as sales tax is within the state of California. For monthly-filers, returns are due on or before the last day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be filed with the state of California on or before the last day of February.