Los Angeles, California Sales Tax Rate

Economic Context. Los Angeles is the second-largest city in the US and the economic engine of Southern California.

The combined sales tax rate in Los Angeles is 9.750%, composed of the California state rate of 7.250% plus a local portion of 2.500%.

Key industries driving Los Angeles's economy include Entertainment, International Trade, Aerospace, Technology — each may have distinct sales tax treatment under California law.

The formula to calculate sales tax for any purchase:

For a $150.00 purchase in Los Angeles: tax is $14.63 ($150.00 × 0.09750), total is $164.63.

Sales tax in Los Angeles is administered locally by Los Angeles County / City of Los Angeles. At 9.75%, Los Angeles's rate is in the middle-upper range for California cities — well below Oakland (10.75%) and Long Beach (10.5%) but above San Diego (7.75%) and Anaheim (7.75%).

Special tax rules specific to Los Angeles:

• LA's 9.75% rate includes the state 7.25%
• LA County 0.25%
• and LA City 2.25%. Measure A (homelessness) and other local transit taxes also contribute. The Port of LA has specific foreign trade zone tax treatment.

Los Angeles-specific: The Port of LA — busiest in the US — creates massive B2B and international shipping tax considerations.

LA County's modest 0.25% add-on combines with LA's city rate and voter-approved special taxes (transit, homelessness) to reach 9.75%.

While sales tax is collected by registered vendors at the point of sale, use tax is a self-assessed tax that applies when taxable goods are purchased from a vendor who did not collect sales tax. The rates for both are identical: 9.750%.

If you purchase equipment, software, or supplies from out-of-state merchants and no tax was charged, you are legally obligated to report and pay use tax to California Department of Tax and Fee Administration (CDTFA). Use tax audits are common — failure to accrue on untaxed invoices is a frequent audit finding.

Businesses with physical presence or economic nexus in California must register with California Department of Tax and Fee Administration (CDTFA) before collecting tax.

For full registration, filing, exemption certificate, and audit guidance, see the California sales tax guide.

Businesses in Los Angeles must maintain resale certificates and transaction records to comply with California tax audits. If you sell wholesale, obtain a valid resale certificate from the buyer.

For detailed guidance, see the California sales tax page.