The California (CA) state sales tax rate is 7.25%, including 1.25% local add-on sales taxes levied at the state level. It's the highest among the U.S. states. Depending on local municipalities, the total tax rate can be as high as 10.25%. The average local rate is 1.30%. The average combined tax rate is 8.55%, ranking 9th in the US.

The sales and use tax rate in a specific California location has three parts: the state tax rate, the local tax rate, and any district tax rate that may be in effect.

Local taxes apply to both intra-state and inter-state transactions.

In California, groceries or unprepared foods from a grocery store, plants or seeds used for food, livestock and prescription drugs are not subject to the sales tax.

Califronia use tax applies to purchases shipped to a California consumer from another state, including purchases made by mail order, telephone, or Internet.