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:
     
7.50% State/Local Total Statewide Base Sales and Use Tax Rate