History of Sales and Use Tax Rates
(Excludes District Taxes)
| Effective Date | End Date | State Rate | Local Rate | Combined Rate |
|---|---|---|---|---|
| 1/01/13 | Current | 6.50%* | 1.00%* | 7.50% |
| 07/01/11 | 12/31/12 | 6.25%* | 1.00%* | 7.25% |
| 4/01/09 | 6/30/11 | 7.25%* | 1.00%* | 8.25% |
| 7/01/04 | 3/31/09 | 6.25%* | 1.00%* | 7.25% |
| 1/01/02 | 6/30/04 | 6.00% | 1.25% | 7.25% |
| 1/01/01 | 12/31/01 | 5.75% | 1.25% | 7.00% |
| 7/15/91 | 12/31/00 | 6.00% | 1.25% | 7.25% |
| 1/01/91 | 7/14/91 | 4.75% | 1.25% | 6.00% |
| 12/01/89 | 12/31/90 | 5.00% | 1.25% | 6.25% |
| 4/01/74 | 11/30/89 | 4.75% | 1.25% | 6.00% |
| 10/01/73 | 3/31/74 | 3.75% | 1.25% | 5.00% |
| 7/01/73 | 9/30/73 | 4.75% | 1.25% | 6.00% |
| 7/01/72 | 6/30/73 | 3.75% | 1.25% | 5.00% |
| 8/01/67 | 6/30/72 | 4.00% | 1.00% | 5.00% |
| 1/01/62 | 7/31/67 | 3.00% | 1.00% | 4.00% |
| 7/01/49 | 12/31/61 | 3.00% | 3.00% | |
| 7/01/43 | 6/30/49 | 2.50% | 2.50% | |
| 7/01/35 | 6/30/43 | 3.00% | 3.00% | |
| 8/01/33** | 6/30/35** | 2.50% | 2.50% |
The Bradley-Burns Uniform Local Sales and Use Tax Law was enacted in 1955. The law authorizes counties to impose a sales and use tax. Effective January 1, 1962, all counties have adopted ordinances for the Board of Equalization to collect the local tax (Tehama County did not conform from 01/01/65 to 09/30/65).
* Effective July 1, 2004, the rates on a sales tax return do not match these rates. This is due to changes of the funding procedure involving sales, local, and property taxes implemented as a result of the March 2, 2004, voter approval of the "Economic Recovery Bond Act." Please refer to Return and Schedule A Instructions of the State, Local, and District Sales and Use Tax Return for more information.
** Sales tax only. The use tax was enacted effective July 1, 1935.