California Sales and Use Tax Rates for 3,569 zip codes, 478 cities, 58 counties and 137 taxing jurisdictions - Most recent tax rates effective October 1, 2014 are now available!
California just might have the most complicated sales and use tax rules in the entire nation. But Online Image's California Sales and Use Tax Table makes it easy! This excel table lists California sales and use tax rates by individual zip code, city and county. You can use the information to set up tax rules with online Shopping Cart system, accounting program or any way you desire!
The State of California charges a statewide sales and use tax of 7.50%. But many counties, cities, towns, "districts" (e.g., Transit District), and "authorities" (e.g., Flood Protection Authority) have enacted their own additional sales and use taxes (which sometimes go by names like "transaction tax" or "district tax"). These taxes are charged at various rates and are subject to change.
Here is the very basic rule for understanding how these taxes apply:
California sales tax applies to all sales of merchandise (tangible personal property) in California. California use tax is imposed on consumers of merchandise (tangible personal property) that is used, consumed, or stored in California. The sales tax and use tax are "mutually exclusive," which means either sales tax or use tax may apply to a single transaction, but not both.
As a seller, you pay sales tax; as a purchaser, you pay use tax. The State only collects one tax for each transaction, either from seller or buyer. However as a seller, it is your responsibility to report and pay state and local tax on goods shipped to a jurisdiction in which the company has a physical location. If you don't, and the taxing authority audits your sales records, you may be liable for the unpaid amounts along with any applicable penalties and interest.
Tax rates are calculated based on the "ship to" address, not "bill to" address. As an example, the city of Campbell is in Santa Clara County. Campbell charges a 0.25% city district tax. Santa Clara County collects a total of 1.25% district tax. So, if your only location is in Campbell, you pay taxes of (a) 9.00% on the price of goods shipped to a Campbell address, (b) 8.75% tax for goods shipped to Santa Clara County addresses outside Campbell, and (c) 7.50% on all other California shipments.
As a second example, Alameda County has a total county district sales tax of 1.5%. None of the cities within the county have a city district tax. So, if your only office is in Alameda County, you assess a total of 9.00% on the price of goods shipped within the county and 7.50% on all other California shipments.
In all the above cases, you need to know the sales tax rates for the locations your goods are delivered to. With California Sales and Use Tax Table, you can locate tax rate for any city, county and zip code in California. It also provides the county and city district taxes that are chargeable in addition to the statewide sales tax for tax return reporting purpose.
To learn more about how California Sales and Use Tax works, please check out the FAQs .
Online Image continuously updates California Sales and Use Tax Table in two ways, by tax rate and by zip code. Developed in-house, our proprietary methods ensure that you're always operating with the most up to date data.
(1) Updates tax rates when taxing jurisdictions change their rates.
State and local sales and use tax rates are subject to change. For example, in 2010, there are three local sales tax updates effective April 1, July 1, and October 1. Online Image updates California Sales and Use Tax Table to reflect these changes as California Board of Equalization announces the new rates.
(2) Updates zip code information as Postal Service makes changes.
The US Postal Service regularly adds, deletes, and changes zip codes. Online Image receives monthly updates directly from the US Postal Service. We then process the updates using our proprietary US Geocoder system and incorporate them into California Sales and Use Tax Table.
California Sales and Use Tax Table is delivered in Excel 2003. However, it can easily be converted to a CSV format for your convenience. Data is organized in one list, showing county name, city name, zip code, and tax rate (with break-down of State Tax, County and City District Taxes).
An annual subscription to California Sales and Use Tax Table is only $89.99 and it includes 12 months of unlimited free updates.
California Sales and Use Tax Table comes with an unconditional Risk-Free Guarantee. Find an error and its yours for free for the entire year!
According to the US Postal Service, some cities do not have zip codes and not all cities have a post office or carrier delivery service. For these cities, California Sales and Use Tax Table can only provide the tax rates by county and city.
It's easy with Paypal. Just click the button! The entire process takes less than two minutes. Once payment is approved, you will receive the California Sales and Use Tax Table by email within 24 hours.
As you probably knew, zip codes cross city and county boundaries. So it's not always possible to get accurate tax rates using zip codes. In addition, many counties include "unincorporated" areas, meaning areas that are not within any city or town. If a buyer lives in a unincorporated area, the adjacent city's tax law does not apply and only the state tax and county tax (if any) are chargeable. So even the city method can't produce 100% correct tax rates. NO other third party shopping cart software addresses these issues.
If you are looking for a 100% tax compliant solution for your online application, move up to California Sales and Use Tax API or consider a custom eCommerce website. Powered by the genius Online Image USgeocoder, these 2 solutions deliver the top tax compliance you need for your applications!
Click here to learn more about California Sales and Use Tax API and its exclusive 2 collection modules to help you save money!
Online Image offers a full turn-key customized eCommerce Solution with California Sales and Use Tax API built in. Click here to learn about our unique approach to make your online business 100% sales tax compliant!
Not sure which solution works the best for your business? Check out the solution feature comparison chart or contact us! As part of our service, we offer FREE consultation on general sales tax issues for California merchants and companies doing business in California.
ONLINE IMAGE IS NOT ASSOCIATED WITH CALIFORNIA BOARD OF EQUALIZATION IN ANY SHAPE OF FORM. ALL INFORMATION PROVIDED ON THIS WEBSITE ONLY REFLECTS ONLINE IMAGE'S UNDERSTANDING OF CALIFORNIA SALES AND USE TAX LAW. YOU USE THIS INFORMATION AT YOUR OWN RISK. YOU SHOULD CONSULT YOUR OWN TAX ACCOUNTANT FOR YOUR OWN QUESTIONS.
Effective October 1, 2014
Voters in cities of Anderson, Cotati, Davis, Hayward, San Pablo, Watsonville and Town of Truckee approved new sales and use tax rate increases effective October 1, 2014.
Details at Board of Equalization
California Sales and Use Tax Table is formatted in Excel 2003, but it can be easily converted to CSV format. Data is set up in one list with city name, county name, zip code, and tax rate. See sample file
An annual subscription to California Sales and Use Tax Table is only $89.99, which includes 12 months of unlimited free updates and a Risk-Fee guarantee!
Payment processing takes less than two minutes with Paypal.
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