Bradley-Burns Uniform Local Sales and Use Tax
Year Started
1956
What is Taxed?
Sales of tangible personal property; use or storage of property when sales tax not applicable
Who Pays?
Retail sellers of tangible personal property; purchasers, under certain circumstances
Number of Registrants
1,046,253 representing 1,245,430 business locations as of June 30, 2010. The above number includes 224,244 use tax registrants.
Tax Rate
1% (local portion of uniform statewide rate) as stated in "Sales and Use Tax"
09-10 Revenues
$4.7 billion
Revenue Change from 08-09
Down 6.0%
Fund Allocation
0.75% to county and incorporated city general funds and 0.25% county transportation funds


