District Taxes and Rates

The sales and use tax rate varies across California. Many local regions have created voter-approved special transactions (sales) and use tax districts. In those areas, the total tax rate includes the standard statewide tax rate plus any “district” tax rate.

District taxes should be reported on Schedule A of your sales and use tax return.

Determining District Taxes by Location

The California Department of Tax and Fee Administration provides a complete list of City and County Sales and Use Tax Rates.

While most locally approved taxes cover entire counties, some are limited to specific cities. There may be more than one district tax in effect in a specific location.

For a more detailed explanation of district taxes, review Local and District Tax Guide for Retailers, District Taxes (Publication 44) (PDF), and District Taxes and Sales Delivered in California (Publication 105).