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What is a sales and use tax? <br />• Definition <br />— The sales tax is imposed on retail transactions. <br />It applies to all retail sales of tangible personal <br />property. The use tax is imposed on <br />consumers of tangible personal property that <br />is used, consumed, or stored. <br />— Sales tax is the common term used to describe <br />both. <br />Rate <br />Jurisdiction <br />Purpose <br />3.69% <br />State <br />Goes to State's General Fund <br />0.25% <br />State <br />Goes to State's General Fund <br />0.50% <br />State <br />Goes to Local Public Safety <br />Fund to support local criminal <br />justice activities (1993) <br />0.50% <br />State <br />Goes to Local Revenue Fund <br />to support local health and <br />social services programs <br />1991 Realignment) <br />1.06% <br />State <br />Goes to Local Revenue Fund <br />2011 <br />1.25% <br />Local <br />0.25% Goes to county <br />transportation funds <br />1.00% Goes to city or county <br />operations <br />0.50% <br />Local <br />Measure M2 transportation <br />Total: <br />7.75% <br />State/Local <br />Total Statewide Base Sales <br />and Use Tax Rate <br />