The combined sales tax rate for the 90249 ZIP code in Gardena, California is 10.50% as of April 2026. That total stacks California’s 7.25% statewide base on top of several voter-approved city and county district taxes. Because ZIP code boundaries don’t always line up with tax jurisdiction lines, verify the exact rate for any specific street address using the California Department of Tax and Fee Administration’s online lookup tool before relying on a single figure.
Verify the Rate for a Specific Address
10.50% applies to most taxable purchases across Gardena, which the 90249 ZIP primarily serves. It sits among the higher combined rates in California, where the statewide minimum is 7.25% and local add-ons can push totals well above that floor.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information
The CDTFA cautions that it is not always possible to determine the correct tax rate from a ZIP code or mailing address alone. A mailing address routed through one post office can sit inside a different tax jurisdiction than the ZIP suggests.2California Department of Tax and Fee Administration. Tax Rate FAQ for Sales and Use Tax If you’re a business collecting tax, or a buyer about to make a large purchase, run the full street address through the CDTFA’s rate lookup tool to confirm the number you’re using.3California Department of Tax and Fee Administration. Know Your Sales and Use Tax Rate
How the 10.50% Breaks Down
California’s 7.25% statewide base is itself a stack. Part funds the state general fund, part funds local public safety and health programs, and a 1.25% slice is earmarked for local governments: 1.00% for city or county operations and 0.25% for county transportation.4California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate Every jurisdiction in California starts from that 7.25% floor.
On top of the base, Gardena and Los Angeles County have layered voter-approved district taxes that bring the total to 10.50%. The city piece is Measure G, which Gardena voters approved in March 2020. It adds 0.75% to fund police, fire, paramedic services, street repairs, and parks, and it has no expiration date; it stays in effect until voters repeal it.
Los Angeles County contributes the rest. A countywide tax funds homeless services and prevention programs, and several additional levies support the Los Angeles Metro transit system. Together, the county’s district taxes add 2.50%. Statewide 7.25%, plus Measure G at 0.75%, plus 2.50% in county district taxes, produces the 10.50% you see at the register.5California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
What’s Taxed and What Isn’t
California sales tax applies to tangible personal property, meaning physical items you can see, touch, or measure.6California Department of Tax and Fee Administration. California Revenue and Taxation Code 6016 – Tangible Personal Property Services such as consulting, legal advice, or standalone labor generally aren’t taxed unless they produce a finished physical product delivered to the buyer.
Several categories of goods are specifically exempt:
- Grocery food. Food products for human consumption, including produce, meat, dairy, bread, cereal, and similar staples, are exempt when sold at a grocery store for off-premises consumption. Hot prepared foods, food served for on-premises dining, and carbonated beverages are taxable.7California Legislative Information. California Code Revenue and Taxation Code 6359 – Food Products
- Prescription medicine. Medications prescribed by a licensed physician, dentist, or podiatrist and dispensed by a registered pharmacist are exempt. Over-the-counter drugs are taxable.
- Prosthetic and orthopedic devices. Devices designed to replace or assist a natural body function are exempt when dispensed under the same prescription conditions as medicine.
So a basket of fresh produce rings up without tax, a hot rotisserie chicken rings up with it, and a bottle of aspirin grabbed off the shelf is taxable even though a prescription drug behind the counter isn’t.
Online Orders Shipped to a 90249 Address
California uses a blended sourcing system. The 1.00% local Bradley-Burns portion of the base rate generally follows origin-based rules and goes to the jurisdiction where the seller is located. The district taxes stacked on top follow destination-based rules, so they apply based on where the goods are shipped for use.
In practice, when you order from a seller inside California for delivery to a 90249 address, the seller collects the district taxes that apply to Gardena, including Measure G and the county transit and homeless services taxes, because those are destination-sourced. The base rate applies regardless of where in the state the seller operates.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information
For purchases from out-of-state sellers, most large retailers and marketplace platforms already collect California tax at the applicable local rate. Marketplace facilitators such as Amazon, eBay, and Etsy are responsible for collecting, reporting, and remitting the tax on third-party sales made through their platforms.8California Department of Tax and Fee Administration. Tax Guide for Marketplace Facilitator Act If you buy from a smaller out-of-state vendor that doesn’t collect California tax, you owe use tax on that purchase at the same rate you would have paid locally.2California Department of Tax and Fee Administration. Tax Rate FAQ for Sales and Use Tax
Use Tax on Purchases Where No California Tax Was Charged
If you bought something and weren’t charged California tax, which is common with small out-of-state websites, private-party sales, or items brought back from another state, you’re expected to report and pay use tax by April 15 of the following year. The simplest route is your California state income tax return (Form 540 or 540 2EZ), which has a dedicated line for the full-year amount.9California Department of Tax and Fee Administration. California Use Tax for Personal Use
You can save your receipts and report the exact figure, or you can use the CDTFA’s Use Tax Lookup Table if all your untaxed purchases were nonbusiness items under $1,000 each. The lookup table estimates your use tax based on your adjusted gross income, which spares you the record-keeping for small amounts.9California Department of Tax and Fee Administration. California Use Tax for Personal Use
Vehicles, vessels, aircraft, and mobile homes are the exception. Those cannot be reported on your income tax return and require separate reporting directly to the CDTFA or the Department of Motor Vehicles.