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California has many special taxing jurisdictions (districts), which are funded by a transactions (sales) and use tax rate that is added to the standard statewide rate of 7.25%, effective January 1, 2002. The tax rates for these districts range from 0.10% to 1.00% per district. In some areas, there is more than one district tax in effect. In others, there is no district tax in effect.
As a seller, you are required to report and pay the applicable district taxes for your taxable sales and purchases (for more information on district taxes and how they are applied, you should read Publication 44, Tax Tips for District Taxes or Publication 105, District Taxes and Delivered Sales.)
Publication 71, California City and County Sales and Use Tax Rates, provides information about errors which can occur when using a Zip Code or mailing address to determine a sales tax rate, recent tax rate changes, the history of sales and use tax rates, rates and effective dates of district taxes, and the combined sales, use, and district tax rate in certain cities and communities in California.
Some cities have developed a database of addresses to assist retailers and consumers in identifying addresses located within the special taxing jurisdictions. In cooperation with these cities, we are providing links to their address databases. If you have questions about the addresses, you should contact the cities directly.
Download
The following files are provided to download tax rates for California Cities (and Counties). The rates in these files are effective 4/1/08.
Please contact the Local Revenue and Allocation Unit at 916-324-3000 if you have any question regarding this information.
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