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Last modified:  10/05/06
Detailed Description of the Sales and Use Tax Rate

The tax rate in your area may be higher than 7.25% depending on the district taxes that apply there.

Components of the Statewide 7.25 percent Sales and Use Tax Rate

Rate Jurisdiction R & T Code
4.75% State (General Fund) 6051, 6201
0.25% State (Fiscal Recovery Fund) 6051.5, 6201.5
(Operative 7/1/04)
0.50% State (Local Revenue Fund) 6051.2, 6201.2
0.25% State (General Fund) 6051.3, 6201.3 (Inoperative 01/01/01- 12/31/01)
0.50% State (Local Public Safety Fund) §35 Art XIII St. Constitution
1.00% Local (County/City)
  0.25% County transportation funds
  0.75% City and county operations
7203.1
(Operative 7/1/04)
7.25% Total Statewide Base Sales/Use Tax  
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