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California sales tax rates effective October 2026
California sales and use tax rates depend on the relevant location and district rules. Treat dated rate tables as reference points and verify the actual address before applying a rate to a sale.
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General information, not legal or tax advice.
Start with the statewide rate and district layers
CDTFA states a statewide rate of 7.25%, with district rates added in applicable areas. Some locations have more than one district tax. Its guidance says a city district rate applies only within incorporated city limits, so a mailing-city name alone may not settle the correct rate.
Sources: CDTFA - California City & County Sales & Use Tax Rates; CDTFA Publication 44, District Taxes (Revision June 2026)
Read the Central Coast rate snapshots
The supplied table effective October 1, 2026 lists Atascadero and Paso Robles at 8.75%, Pismo Beach at 8.25% and unincorporated San Luis Obispo County at 7.25%. It lists the City of Santa Barbara at 9.25% and unincorporated Santa Barbara County at 7.75%. Verify the address before using a listed city rate.
Sources: CDTFA - Tax Rates Effective October 1, 2026 (SalesTaxRates10-1-26.xlsx)
Check Kern County locations individually
The same October 1, 2026 table lists Bakersfield and unincorporated Kern County at 8.25%, with McFarland and Ridgecrest at 9.25%. These examples illustrate why a county label is insufficient for every transaction. Use CDTFA’s address lookup for the actual sale or delivery location.
Sources: CDTFA - Tax Rates Effective October 1, 2026 (SalesTaxRates10-1-26.xlsx); CDTFA - California City & County Sales & Use Tax Rates
Apply district rules without averaging rates
CDTFA prohibits applying an average combined California rate to all sales. Retailers engaged in business in a district may need to collect district use tax on deliveries there. Keep location and delivery records in the sales workflow, and review rate updates before reusing an older setting.
Sources: CDTFA Publication 44, District Taxes (Revision June 2026)
Sources: start with the statewide rate and district layers
Review location detail before filing
Tidwell helps reconcile sales and purchase records and supports sales tax filing within an agreed scope. Bring your account instructions and the questions you need to review with your CPA.