Local and District Taxes
- Sellers and Purchasers
- Local Jurisdictions
- Information for Jurisdictions Contemplating a New District Tax
- Information for Sellers, Purchasers and Local Jurisdictions
"Local Tax" is the general term for sales and use taxes imposed under the Bradley-Burns Uniform Sales and Use Tax Law. The basic statewide sales and use tax rate is 7.50% and is divided as follows:
- 6.50% State
- 0.75% Local Jurisdiction (City or county of place of sale or use)
- 0.25% Local Transportation Fund (County of place of sale or use)
"District Taxes" are imposed locally under the Transactions and Use Tax Law. The tax rate in your area may be higher than 7.50% depending on the district taxes that apply there.
The information on this page focuses primarily on Local Tax. Additional tax rate and District Tax information is available at the Board's Information Center at 1-800-400-7115.
Sellers and Purchasers
Local Tax Allocation rules and procedures may vary depending on the business operations or type of goods sold. The following schedules and additional information should be helpful:
Local Tax Allocation Schedules and Instructions
- BOE-531, Schedule B, Detailed Allocation By County
- BOE-530, Schedule C, Detailed Allocation By Suboutlet
- BOE-531-F, Schedule F, Detailed Allocation By City
- BOE-530-B, Local Tax Allocation for Temporary Sales Locations
If you represent a city, county, city and county or special tax district, the following will help you understand the local tax allocation process. Additional information is available below. Procedures for jurisdiction review of BOE records and BOE review of local and district tax reallocation petitions are available in Compliance Policy and Procedures Manual Chapter 9, Miscellaneous.
- Local Tax Statement of Distributions
- Notification Threshold List
- Allocation Calendar
- Quarterly Distribution Summary for Local and Add on Tax
Additional historical information is available (Excel files).
- BOE 549-L, Claimed Incorrect Distribution of Local Tax, Long Form
- BOE 549-S, Claimed Incorrect Distribution of Local Tax, Short Form
- BOE-555-LJ, Application for Payment by EFT
- Publication 28, Tax Information for City and County Officials
Information for Sellers, Purchasers and Local Jurisdictions
- Publication 44, Tax Tips for District Taxes
Special Allocation Procedures Overview
- Sales and Purchases of $500,000 or More Subject to Use Tax
- Construction Contractors with Contracts Valued at $5,000,000 (or more)
- Sales of Jet Fuel
- Long-term Leases of Motor Vehicles
For additional information about how your business activities determine the schedule you will use to report local tax, see Exhibit 5 of Compliance Policy and Procedures Manual Chapter 5, Returns.
Frequently Used Local Tax Regulations
- Regulation 1802, Place of Sale
- Regulation 1803, Application of Tax
- Regulation 1806, Construction Contractors
- Regulation 1807, Process for Reviewing Local Tax Reallocation Inquiries