91367 Sales Tax: Rate, Taxable Items, and Calculation

The sales tax rate in the 91367 ZIP code is 9.75 percent, covering Woodland Hills within the City of Los Angeles.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That rate applies at the register for most physical goods you buy in the area. Groceries for home preparation, prescription medicines, and digital products delivered electronically are not taxed.

Where the 9.75 Percent Comes From

California sets a statewide minimum sales tax rate of 7.25 percent, which includes a 1.25 percent portion allocated to counties.2California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate Everything above that floor in 91367 comes from district taxes approved by Los Angeles County voters, adding another 2.50 percent.

Two of those district taxes are the ones most people recognize. Measure M, passed in November 2016, adds a half-cent for transportation projects and has no expiration date.3LA Metro. Measure M Measure H, approved in March 2017, adds a quarter-cent for homelessness services and is set to expire around 2027 unless voters extend it. The rest funds other county programs, including an earlier half-cent transportation measure.

The 9.75 percent is technically tied to the City of Los Angeles rather than the ZIP code, but because Woodland Hills sits entirely within city limits, the rate is uniform across 91367. The CDTFA keeps an address lookup tool if you want to confirm the rate for a specific location.4California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information

What Gets Taxed in 91367

The 9.75 percent applies to sales of tangible personal property: electronics, furniture, clothing, appliances, household goods, and anything else you can see and touch. The exemptions matter more to the average shopper’s receipt, so it’s worth knowing where they end.

Groceries

Food bought for home preparation is exempt. That covers meat, produce, dairy, eggs, bread, cereal, canned goods, and most beverages other than alcohol and carbonated drinks.5California Legislative Information. California Code Revenue and Taxation Code 6359 The exemption disappears the moment food is prepared or served for immediate consumption. A rotisserie chicken from the deli counter is taxable; a raw chicken from the meat case is not.6California Department of Tax and Fee Administration. Tax Guide for Grocery Stores Food from vending machines, restaurant counters, or inside venues that charge admission is also taxable. One supermarket receipt can easily show tax on some lines and not others.

Prescription Medicines

Medicines prescribed by a licensed physician, dentist, or podiatrist and dispensed by a registered pharmacist are fully exempt.7California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6369 Over-the-counter medications like aspirin and cough syrup are taxed at the standard rate.6California Department of Tax and Fee Administration. Tax Guide for Grocery Stores

Digital Products

California generally does not tax digital products delivered electronically. Software downloads, ebooks, music, mobile apps, streaming subscriptions, and digital images transmitted over the internet fall outside the sales tax when no physical copy changes hands. If the same transaction includes a physical storage medium like a flash drive or printed copy, the entire sale becomes taxable. Buying a boxed video game at a Woodland Hills retailer triggers the 9.75 percent tax; downloading the identical game does not.

Shipping Charges

Whether shipping gets taxed depends on how the delivery happens and how the charge appears on your invoice. Delivery by common carrier, contract carrier, or USPS is generally nontaxable as long as the shipping charge is listed separately and does not exceed the seller’s actual cost. Delivery in the retailer’s own vehicle is typically taxable. Combined “shipping and handling” charges create problems because the handling portion is taxable on its own, and if the seller doesn’t break out the two amounts, the entire combined charge may be taxed.8California Department of Tax and Fee Administration. Shipping and Delivery Charges (Publication 100)

Calculating the Tax on a Purchase

Multiply the pre-tax price by 0.0975. A $100 purchase generates $9.75 in tax, for a total of $109.75. A $45 pair of shoes costs $45 × 0.0975 = $4.39 in tax, bringing the total to $49.39. Point-of-sale systems handle this automatically, but the math is useful for budgeting larger purchases or comparing prices across jurisdictions with different rates.

Remember that items on a single receipt may be taxed differently. If you buy groceries and cleaning supplies in one trip, only the cleaning supplies get taxed. The register applies tax line by line based on each item’s classification, not as a flat percentage on the total.

Online and Out-of-State Purchases

When you buy something online or from an out-of-state seller that doesn’t collect California sales tax, you owe an equivalent amount called use tax. The rate matches the 9.75 percent you’d pay at a local register. California requires out-of-state retailers with more than $500,000 in annual California sales to register with the CDTFA and collect the tax on your behalf.9California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California Most large online retailers meet that threshold, so the tax typically appears on your order automatically.

For purchases from smaller sellers below the threshold, the responsibility shifts to you. The easiest way to report use tax is on your California state income tax return, which includes a dedicated line and worksheet. If you don’t file a state return or prefer to pay separately, you can remit directly through the CDTFA’s online portal. Qualified purchasers must file by April 15 for the preceding calendar year.10California Department of Tax and Fee Administration. California Use Tax Most individual consumers forget this obligation entirely, but it does exist, and it applies to everything from furniture bought across state lines to equipment ordered from a small out-of-state vendor.

Selling in 91367

If you’re on the other side of the counter — selling or leasing tangible personal property in Woodland Hills — you need a seller’s permit from the CDTFA before your first sale, and you’ll be assigned a filing frequency based on your sales volume.11California Tax Service Center. Get a Sellers Permit The permit itself is free, and the CDTFA publishes separate guides covering return deadlines, late penalties, and resale certificates.