California state sales tax rate
The base state sales tax rate in California is 7.25%. Services generally exempt; tangible goods taxable. Local rates push combined to 10.75%.
Average local tax adds approximately 1.57%, bringing the typical combined rate to about 8.82%.
Do services need sales tax in California?
Generally no — California taxes the sale of tangible personal property, not most services. Some specific services (typically utilities, accommodations, and certain repairs) are taxable. Verify your service category with the California Department of Revenue.
Common exemptions
- Most professional services (no sales tax on labor-only services)
- Custom software (electronically delivered)
- Most freelance creative work where deliverables are intangible
State rate
7.25%
Services
Generally exempt
Avg local add
1.57%