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(excludes district taxes)
Effective Date |
End Date |
State Rate |
Local Rate |
Combined Rate |
07/01/04 |
Current |
6.25%* |
1.00%* |
7.25% |
01/01/02 |
06/30/04 |
6.00% |
1.25% |
7.25% |
01/01/01 |
12/31/01 |
5.75% |
1.25% |
7.00% |
07/15/91 |
12/31/00 |
6.00% |
1.25% |
7.25% |
01/01/91 |
07/14/91 |
4.75% |
1.25% |
6.00% |
12/01/89 |
12/31/90 |
5.00% |
1.25% |
6.25% |
04/01/74 |
11/30/89 |
4.75% |
1.25% |
6.00% |
10/01/73 |
03/31/74 |
3.75% |
1.25% |
5.00% |
07/01/73 |
9/30/1973 |
4.75% |
1.25% |
6.00% |
07/01/72 |
06/30/73 |
3.75% |
1.25% |
5.00% |
08/01/67 |
06/30/72 |
4.00% |
1.00% |
5.00% |
01/01/62 |
07/31/67 |
3.00% |
1.00% |
4.00% |
07/01/49 |
12/31/61 |
3.00% |
|
3.00% |
07/01/43 |
06/30/49 |
2.50% |
|
2.50% |
07/01/35 |
06/30/43 |
3.00% |
|
3.00% |
08/01/33** |
06/30/35** |
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.
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