The sales tax rate in ZIP code 91042, which covers the Sunland-Tujunga neighborhood of Los Angeles, is 10.25 percent as of 2026.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That is up from the previous 9.50 percent, mainly because county voters approved Measure A in November 2024, which doubled the homelessness-services portion of the tax.
How the Rate Breaks Down
The 10.25 percent starts with California’s statewide base of 7.25 percent. Within that base, 6 percent goes to the state and 1.25 percent is a mandatory local allocation to city and county governments.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information Everything above that is special district tax that Los Angeles County voters have layered on over the years.
Measure M, approved in 2016, adds half a cent for transit expansion, road safety, and pothole repair under the county traffic improvement plan. Measure R, approved in 2008, adds another half-cent for Metro rail, subway, and bus projects. Measure A, approved in November 2024, replaced the former Measure H and raised the homelessness-services tax from 0.25 percent to 0.50 percent, funding affordable housing, mental health treatment, and homelessness prevention. Smaller district taxes make up the rest.
What You Pay Tax On
California sales tax applies to retail sales of tangible personal property: physical items you can see, touch, or weigh.3California Department of Tax and Fee Administration. California Revenue and Taxation Code 6016 – Tangible Personal Property Electronics, clothing, furniture, and household goods are all taxable.4Taxes. What Is Taxable
The biggest everyday exemption is grocery food. Tax does not apply to food products sold for home consumption, so milk, eggs, meat, and produce ring up tax-free at the grocery store.5California Department of Tax and Fee Administration. Regulation 1602 – Food Products The exemption disappears once food becomes a prepared meal. Hot food is taxable, food sold with eating utensils is taxable, and restaurant meals are taxable. A cold sandwich pulled off a grocery shelf is exempt; the same sandwich heated at the deli counter is not.
Prescription medicine and certain medical devices are also exempt.4Taxes. What Is Taxable
Repairs and Services
Pure labor and professional services generally are not taxed in California. Hire an electrician for a straight labor call and no sales tax applies. Repair jobs that include parts are a different story. When the retail value of the parts installed exceeds 10 percent of the total charge, the shop is treated as a retailer and must charge sales tax on those parts at their fair retail value. When parts are 10 percent or less of the total and no separate charge is listed for them, the shop pays tax on its own purchase of the parts and your invoice shows no sales tax line.6California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 5
Cars and Private-Party Sales
Buying a vehicle is the largest taxable purchase most residents make. From a licensed California dealer, the dealer collects sales tax at the rate for the address where you register the car, so a Sunland-Tujunga buyer pays the 91042 rate regardless of which dealership they visit.7California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles
Private-party sales work differently. No one collects at the point of sale, so the buyer owes use tax instead, usually paid at the DMV when registering the vehicle. The tax is due by the last day of the month following the month of purchase, and penalty and interest start accruing after that.
The taxable amount in a private sale is the full purchase price: cash paid, any loan balance you take over, and the fair market value of anything you trade. Swap a motorcycle plus $5,000 for a used truck and you owe tax on the combined value. Vehicles received as genuine gifts are not subject to use tax, but the gift must be truly free, with no payment, trade, or assumed debt in the deal.
Online and Out-of-State Purchases
Ordering from a retailer that does not charge California tax does not make the purchase tax-free. California imposes a use tax on tangible property stored, used, or consumed in the state, at the same rate as the local sales tax.8California Legislative Information. California Revenue and Taxation Code 6201 – Imposition of Tax For a 91042 address, that is 10.25 percent on an untaxed online order, the same as you would pay at a local store.
Most large online retailers now collect California tax automatically under economic nexus rules, so this comes up less often than it once did. When it does, the simplest way to pay is on your California income tax return. The Form 540 instructions include a use tax worksheet and a lookup table that estimates liability from your income if you don’t have every receipt.9California Department of Tax and Fee Administration. California Use Tax You can also report and pay directly through the CDTFA’s online portal. If you already paid sales or use tax to another state on the same item, California credits that amount and you owe only the difference.
Checking the Exact Rate for Your Address
Special district boundaries do not always line up with ZIP code boundaries, so the rate can technically vary by street address even inside 91042. The CDTFA’s free address lookup tool at maps.cdtfa.ca.gov returns the exact rate for any specific location.10California Department of Tax and Fee Administration. Find a Sales and Use Tax Rate It is worth checking again whenever voters approve a new county or city measure, since those are what move the rate.