Sales & Use Tax in California

Retailers engaged in business in California must register with the California Department of Tax and Fee Administration (CDTFA) and pay the state's sales tax, which applies to all retail sales of goods and merchandise except those sales specifically exempted by law. The use tax generally applies to the storage, use, or other consumption in California of goods purchased from retailers in transactions not subject to the sales tax. Use tax may also apply to purchases shipped to a California consumer from another state, including purchases made by mail order, telephone, or Internet.

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.

State sales and use taxes provide revenue to the state's General Fund, to cities and counties through specific state fund allocations, and to other local jurisdictions.

I Need To

• Obtain a Seller's Permit
• Verify a Permit

• Find the Tax Rate
• File a Return
• Learn About Use Tax

File a Return or Prepayment

• File a Return or Prepayment
• Request Relief from a Penalty
• File a Use Tax Return
• File a Claim for Refund
• Amend a Return
• Declaration of Timely Mailing
• Filing Dates for Sales and Use Tax Returns
• Request a Filing Extension
• Main Street Small Business Tax Credit Special Instructions for Sales and Use Tax Filers

Registration & Permits

• Obtain a Seller's Permit
• Guide for New Permit and License Holders
• Temporary Sellers
• California Use Tax Information
• Verify a Permit
• Update Registration Information
• Voluntary Disclosure Programs
  • Out-of-state retailer
  • In-state purchaser

  Tax & Interest Rates

  • Tax Rates – Cities & Counties
  • Sales & Use Tax Rate Decreases January 1, 2017
  • Tax Guide for Local Jurisdictions and Districts
  • Detailed Breakdown of Sales & Use Tax Rate
  • Prepayment Rates on Sales Tax for Fuels
  • Sales Tax Rates for Fuels
  • Interest Rates
  • Tax Rate Reimbursement Schedules
  • Interest Calculator

  Resource Center

  • Business Taxes Law Guide
  • Memorandum Opinions
  • Regulations
    • Sales and Use Tax Regulations
    • Uniform Local Sales and Use Tax Regulations
    • Transactions and Use Tax Regulations

    Dispute Resolution

    • Appeals Procedures
    • Petition for Redetermination
    • Report Sales Tax Evasion
    • Declaration of Timely Mailing
    • Request Relief from a Penalty
    • File a Claim for Refund
    • Settlement Program
    • Offer in Compromise
    • Taxpayers' Rights Advocate

    Tax Topics

    • Business Taxes Committee
    • Largest Sales & Use Tax Debts
    • Software Technology Transfer Agreements
    • Statewide Compliance & Outreach Program
    • Storage and Use Exclusion
    • Streamlined Sales Tax Project
    • Temporary Sellers

    For information regarding industry topics, please see our Industry & Tax and Fee Guides webpage.

    Seminar & Training

    • Basic Sales & Use Tax Classes
    • Online Seminars
    • Nonprofit Seminars
    • Small Business Fairs