History of Statewide Sales and Use Tax Rates

(Excludes District Taxes)

Effective Date End Date State Rate Local Rate ¹ Combined Rate
1/01/13 Current 6.50%² 1.00%* 7.50%
07/01/11 12/31/12 6.25%² 1.00%* 7.25%
4/01/09 6/30/11  7.25%²  1.00%* 8.25%
7/01/04 3/31/09  6.25%²  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%
  8/01/33³   6/30/35** 2.50%   2.50%

¹ 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).


² 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.

³ Sales tax only. The use tax was enacted effective July 1, 1935.

Note:  The rates above exclude district taxes.  For more information on district taxes please see BOE-105, District Sales and Use Tax Rates, Publication 44, District Taxes, and Publication 105, District Taxes and/or Delivered Sales.

To view a history of the historical tax rates in California cities and counties, please go to the Historical Tax Rates in California Cities and Counties page.