Detailed Description of the Sales & Use Tax Rate
The tax rate in your area may be higher than 7.50% depending on the district taxes that apply there.
Components of the Statewide 7.50 percent 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) |
| 0.25% | State | Goes to State's Fiscal Recovery Fund, to pay off Economic Recovery Bonds (2004) | Revenue and Taxation Code Sections 6051.5, 6201.5 (Operative 7/1/04) |
| 0.50% | State | Goes to Local Public Safety Fund to support local criminal justice activities (1993) | Section 35, Article XIII, State Constitution |
| 0.25% | State | Goes to State's Education Protection Account to support school districts, county offices of education, charter schools, and community college districts. | Section 36, Article XIII, State Constitution (Operative 1/1/13 to 12/31/16) |
| 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 |
| 1.00% | Local | 0.25% Goes to county transportation funds 0.75% Goes to city or county operations |
Revenue and Taxation Code Section 7203.1 (Operative 7/1/04) |
Total: |
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| 7.50% | State/Local | Total Statewide Base Sales and Use Tax Rate |