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Last modified:  10/05/06

 History of Sales and Use Tax Rates


(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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