San Diego, California Sales Tax


Sales Tax Rate



California Sales Tax Basics

Streamlined Sales Tax (SST) Participation Status

As of March 15, 2015, California does not participate in the Streamlined Sales and Use Tax Agreement.

Sourcing Rules

California sources transactions by a combination of origin and destination – referred to as "modified origin." Modified-origin states are those where state, county, and city taxes are based on the origin of the sale, while district taxes are based on the destination of the sale. California is currently the only modified-origin state.

Tax Authority

California collects sales and use tax at the state level.