Sales and use tax is collected by the CA Department of Tax and Fee Administration (formerly the State Board of Equalization) from local retailers selling tangible personal property or from the users of tangible personal property purchased from retailers outside of the State of California. Sales tax is measured by gross receipts from retail sales. The use tax is measured by the sale price of tangible personal property. California cities receive 1% of the total sales tax rate (currently at 9.5%) collected within its jurisdiction. The 1% is known as the Bradley-Burns Uniform Local Sales & Use Tax.
For more information on California City and County Sales and Use Tax Rates click here.
Quarterly Sales Tax Newsletter