Check California's 7.25 percent base rate by address and date

Start with California’s 7.25 percent statewide sales and use tax rate, then add any city, county, or other district taxes that apply. More than one district tax can cover the same place, and CDTFA says more than three-fourths of California businesses are in an area with district tax.

Use CDTFA’s exact-address lookup and choose the transaction date. A ZIP code or mailing city can cross a tax boundary, so the same ZIP can contain different rates. A saved result is only a dated snapshot. For an ordinary store purchase, the customer pays the rate in effect when the purchase happens.

The lookup shows the rate at an address; it does not decide which address legally controls every transaction. Deliveries, leases, out-of-state purchases, and sales involving more than one place have sourcing rules. Vehicle, vessel, and aircraft district tax can follow where the item is registered or used. If a retailer collects too much, the extra money must be returned to the customer or paid to the state; the retailer cannot simply keep it. Use CDTFA’s transaction guidance or ask CDTFA when the controlling place is not obvious.