The formulas
- Sales tax = sale x (7.25% + local rate)
- Nexus when counted sales are more than $500,000 in the preceding or current calendar year
- Counted sales = direct sales + marketplace sales
How it works
Figures current as of November 2026.
The statewide rate is 7.25 percent: the 6 percent state rate plus the 1.25 percent uniform local rate charged everywhere in the state. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (district taxes for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in California must register and collect once it has more than $500,000 of sales of tangible personal property for delivery in California by the retailer and related persons in the preceding or current calendar year. Sales you make through a marketplace facilitator count toward your own California threshold, together with your direct sales.
A seller with a physical presence in California, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the California sales tax rate?
The statewide rate is 7.25 percent: the 6 percent state rate plus the 1.25 percent uniform local rate charged everywhere in the state. Local rates are added on top by delivery address.
What is the California economic nexus threshold?
More than $500,000 of sales of tangible personal property for delivery in California by the retailer and related persons in the preceding or current calendar year.
Do marketplace sales count toward the California threshold?
Sales you make through a marketplace facilitator count toward your own California threshold, together with your direct sales.
Sources
- CDTFA, California City & County Sales & Use Tax Rates
- CDTFA, History of Statewide Sales & Use Tax Rates
- CDTFA, Use Tax Collection Requirements Based on Sales into California (Wayfair)
- CDTFA, Marketplace Facilitator Act
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.