The current sales tax rate in Los Angeles
Sales tax in Los Angeles County is 9.5% as of 2024. This rate applies to most purchases within the county's unincorporated areas and many of its cities. However, the exact rate you pay depends on which city or district you are in, because Los Angeles County allows individual cities to add their own local sales tax on top of the state and county base.
The 9.5% breaks down into three layers: California's statewide rate of 7.25%, plus county and local additions that total 2.25%. Some cities within the county charge slightly different rates — a few run as low as 9.375%, while others reach 10.25% or higher. The difference matters most if you live or shop near a city boundary, because the rate that applies is the one where the sale physically occurs, not where you live.
Key Takeaways
- Los Angeles County's base sales tax is 9.5%, but individual cities can add their own local rate, so your exact rate depends on which city you shop in.
- The 9.5% consists of California's statewide 7.25% plus 2.25% in county and local taxes combined.
- Some cities in the county charge as low as 9.375% and others as high as 10.25% or more, so rates vary within the same county.
- The sales tax rate that applies is determined by where the purchase happens, not where you live or have a mailing address.
How the three layers of sales tax stack together
California's sales tax system works in layers, and understanding each one helps explain why your receipt shows 9.5% instead of a single number. The first layer is the state rate of 7.25%, which applies everywhere in California and funds state programs. The second layer is the county rate, which Los Angeles County sets at 1.25%. The third layer is the local city rate, which varies by city and typically ranges from 0.5% to 1.5%.
In the unincorporated areas of Los Angeles County — places not within any city's boundaries — you pay the state rate plus the county rate plus a district rate, which totals 9.5%. But if you shop in the City of Los Angeles itself, the city adds its own 2% local rate on top of the state and county base, bringing the total to 9.5%. Other cities like Long Beach, Santa Monica, and Pasadena each set their own local rate, so their totals differ. This is why two stores selling the same item at the same time can ring up different tax amounts if they are in different cities.
Where to find the exact rate for your city
The California Department of Tax and Fee Administration maintains a searchable database of all sales tax rates by city and district. You can enter your city name or ZIP code and see the exact rate that applies there. The database updates when cities change their rates, though most cities keep the same rate for years at a time.
If you are shopping online or by mail, the rate that applies is the one where the item ships to, not where the seller is located. This means an online purchase shipped to an address in Santa Monica will be taxed at Santa Monica's rate, even if the seller is based in another state or another county. Some online retailers calculate this automatically at checkout; others may not, so checking your receipt after delivery is a good way to verify the rate was correct.
What items are taxed and what are not
Most goods are subject to sales tax in California, including clothing, electronics, furniture, and groceries. However, some items are exempt — meaning no sales tax applies — and others are taxed differently. The most common exemption is for unprepared food: raw vegetables, meat, dairy, and bread you buy at a grocery store are not taxed. But prepared food — a sandwich from a deli counter, a hot rotisserie chicken, or food from a restaurant — is taxed at the full rate.
Prescription medications are exempt from sales tax in California, but over-the-counter drugs and vitamins are taxed. Services are generally not taxed, so a haircut or a plumbing repair does not trigger sales tax, though the parts or products used in that service might be. If you are unsure whether a specific item is taxed, the retailer's receipt will show whether tax was charged, and you can ask the store directly.
How sales tax appears on your receipt and bill
When you make a purchase, the retailer calculates the sales tax based on the subtotal and the rate for that location, then adds it to your bill. The receipt shows the subtotal, the tax amount, and the total you pay. If you buy multiple items, some taxed and some not, the tax is calculated only on the taxable items. For example, if you buy a sandwich (taxed) and a bottle of water (not taxed in California), the tax applies only to the sandwich.
Online receipts and invoices work the same way: the tax line shows the amount calculated at the rate for your delivery address. If you are buying for resale or for a tax-exempt organization, you may be able to provide a resale certificate or exemption certificate to avoid paying sales tax at the point of sale, but this requires paperwork and is not available to individual consumers.
Why sales tax rates change and how to stay informed
Sales tax rates change when cities or the county vote to raise or lower their local rate, usually to fund specific programs like transportation, homelessness services, or schools. These changes are not automatic — they require a vote by the city council or, in some cases, by voters themselves. When a rate change happens, retailers have a grace period to update their systems, but the new rate applies on the effective date regardless of whether every register is ready.
The California Department of Tax and Fee Administration publishes a calendar of rate changes each year, and you can sign up for notifications if you want to track changes in your area. Most rate changes happen on January 1 or July 1, though some occur on other dates. If you are a business owner or manage inventory, tracking these dates matters because your cost of goods sold and pricing may shift on the effective date.
Frequently Asked Questions
Is sales tax the same everywhere in Los Angeles County?
No. The base rate is 9.5% in most of the county, but individual cities can add their own local rate, so some areas charge 9.375% and others charge 10.25% or higher. The rate depends on which city or district the purchase occurs in, not which city you live in.
Do I pay sales tax on groceries in Los Angeles?
Unprepared groceries — raw vegetables, meat, dairy, and bread — are not taxed. Prepared foods like deli sandwiches, hot rotisserie chickens, and restaurant meals are taxed at the full 9.5% rate.
What if I buy something online and have it shipped to Los Angeles?
Sales tax is calculated based on the address where the item ships to, not where the seller is located. An online purchase shipped to a Los Angeles address will be taxed at the rate for that specific city or district within the county.
Can I avoid paying sales tax by shopping in a different city?
The tax rate applies where the purchase happens, not where you live. If you buy something in a city with a lower rate and have it shipped to your home in a higher-rate city, you pay the rate of the city where you bought it. But if you have it shipped to your home address, you pay the rate for your home address instead.
Does sales tax explore to services like haircuts or repairs?
Services themselves are generally not taxed in California. However, if the service includes parts or products — like parts used in a plumbing repair — those materials may be taxed. Ask the service provider to itemize your bill so you can see what is taxed and what is not.