In 2020, the minimum combined sales tax rate for Los Angeles, California is 9.5%, which is the total of the state, county and city sales tax rates. Currently, the California sales tax rate is 6%, while the Los Angeles County sales tax rate is 0.25%, and the Los Angeles sales tax rate is 0%.
As Los Angeles is based in California, food and prescription drugs are exempt from sales tax. Businesses with nexus in the state of California are required to register with the California Department of Tax and Fee Administration (CTDFA), and to charge, collect and remit the appropriate tax.
What is nexus? In simple terms, a business that has nexus in California means that it maintains a physical presence there, such as a retail store, warehouse, inventory, or even the regular presence of traveling salespeople or representatives. To note, out-of-state sellers can also establish nexus in California.
- California: 6%
- Los Angeles: 25%
- Los Angeles Co Local Tax Sl: 1%
- Los Angeles County District Tax Sp: 25%
- Minimum Combined Sales Tax Rate Value: 5%