California Tax Service Center

Local (District) Taxes

The sales and use tax rate varies across the State of 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 the “district” tax rate.

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

Determining where district taxes are in effect

A complete list of City and County Sales and Use Tax Rates is available from the Board of Equalization.

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, read Tax Tips for District Taxes and District Taxes and Delivered Sales.