top of page
California
Change State
At A Glance
State Help Line
1-800-400-7115
State Sales Tax Rate
7.25%
Local Sales Tax Rate
Up to 4.0% additional local/district tax; combined rate up to 11.25%
Local Filing
No
Economic Nexus Amount
More than $500,000 in California tangible personal property sales in the preceding or current calendar year
State Website
Taxability overview
Catagory General Taxability
Clothing / Jewelry
Taxable
Services
Prepared Food
Not Taxable
Dine in Taxable
California businesses making taxable retail sales generally need a seller's permit. Out-of-state retailers must register when they have physical nexus or their California sales exceed $500,000 in the preceding or current calendar year.
Registration Information
Register for a California Seller's Permit with CDTFA
No charge; a security deposit may sometimes be required
bottom of page
