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Last modified:  03/25/08

 Local and District Taxes


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"Local Tax" is the general term for sales and use taxes imposed under the Bradley-Burns Uniform Sales and Use Tax Law. The basic statewide sales and use tax rate is 7.25% and is divided as follows:

  • 6.25% State
  • 0.75% Local Jurisdiction (City or county of place of sale or use)
  • 0.25% Local Transportation Fund (County of place of sale or use)

"District Taxes" are imposed locally under the Transactions and Use Tax Law. The tax rate in your area may be higher than 7.25% depending on the district taxes that apply there.

The information on this page focuses primarily on Local Tax. Additional tax rate and District Tax information is available at the Board's Information Center at 800-400-7115.

Sellers and Purchasers

Local Tax Allocation rules and procedures may vary depending on the business operations or type of goods sold. The following schedules and additional information should be helpful:

Local Tax Allocation Schedules and Instructions

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Local Jurisdictions

If you represent a city, county, city and county or special tax district, the following will help you understand the local tax allocation process. Additional information is available below.

Distribution Information

Forms

Publications

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Information for Sellers, Purchasers and Local Jurisdictions

Publications

Special Allocation Procedures Overview

Frequently Used Local Tax Regulations

Complete Listing of Sales, Transactions, and Use Tax Regulations

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