91387 Sales Tax Rate: 9.75% Breakdown, Exemptions, and Use Tax

The 91387 sales tax rate is 9.75% as of April 2026, covering the Canyon Country area of Santa Clarita in Los Angeles County.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That rate applies to most retail purchases of physical goods and is up from 9.50% in prior years. One component is scheduled to sunset in the next couple of years, so the total could drop.

What Makes Up the 9.75%

The rate you see at the register is actually several taxes stacked into one charge. California’s statewide base is 7.25% everywhere in the state.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information Of that, 6% goes to the state’s general fund and education programs, and 1.25% is the Bradley-Burns local tax, which splits between city or county government (1%) and county transportation funds (0.25%).

Los Angeles County adds another 2.50% in voter-approved district taxes on top of the state base, which is what brings the Canyon Country total to 9.75%.3California Department of Tax and Fee Administration. District Tax – Local and District Tax Guide for Retailers Those county measures fund specific priorities:

  • Measure R (0.5%): a half-cent tax for rail, bus rapid transit, highway improvements, and local transportation programs.
  • Measure M (0.5%): a half-cent tax for traffic relief, street repairs, transit expansion, and bridge retrofits, with no expiration date.
  • Measure H (0.25%): a quarter-cent tax funding homeless services, including mental health treatment, rental subsidies, and emergency housing, authorized for ten years and set to expire around 2027.

The rest of the district portion comes from additional countywide levies, including earlier transportation measures. Santa Clarita itself does not add a separate city district tax, so the 9.75% rate applies uniformly across the 91387 zip code.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates

The Rate Could Change

Because Measure H’s ten-year authorization is approaching its sunset, the combined 91387 rate could drop by 0.25% as early as late 2027 unless voters renew it. Measure M and Measure R have no scheduled expiration. New ballot measures in future election cycles could also push the rate back up. The CDTFA publishes updated rate tables quarterly, and you can look up the current rate for any California address through its online tool.4California Department of Tax and Fee Administration. Know Your Sales and Use Tax Rate

What the 9.75% Applies To

California sales tax applies to tangible personal property, meaning physical items you can see, touch, or weigh.5California Legislative Information. California Code Revenue and Taxation Code 6016 – Tangible Personal Property Electronics, furniture, clothing, vehicles, appliances, tools, sporting goods. If it fits in a bag or a truck, it’s almost certainly taxable. Services like haircuts, plumbing work, and legal advice generally aren’t taxed because they aren’t tangible property.

Groceries vs. Prepared Food

Grocery food intended for home consumption is exempt. That covers produce, meat, dairy, bread, canned goods, cereal, and similar staples, and the exemption is broad enough to include candy, coffee, and spices.6California Department of Tax and Fee Administration. Revenue and Taxation Code 6359 – Food Products

Hot prepared food is fully taxable. If a deli grills your sandwich, a gas station heats your burrito, or a restaurant serves you a meal, the 9.75% applies whether you eat on the premises or take it to go.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8 The test is temperature at the point of sale: if the seller heated it before handing it over, it’s taxable.

There is also the 80-80 rule. When a seller gets more than 80% of its revenue from food and more than 80% of its food sales are already taxable, even cold to-go items from that seller become taxable.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8 That’s why a cold bottled water from a sit-down restaurant may be taxed while the same bottle from a grocery store is not.

Prescription Medicines

Prescription medicines dispensed by a registered pharmacist are exempt.8California Department of Tax and Fee Administration. California Revenue and Taxation Code 6369 – Prescription Medicines Over-the-counter medications you grab off the shelf without a prescription are taxable, even when they serve a clear medical purpose.

Online Purchases and Use Tax

If an online retailer charges you California sales tax at checkout, you’re done. Since October 2019, marketplace platforms like Amazon, eBay, Walmart, and Etsy have been required to collect and remit tax on behalf of their third-party sellers.9California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision Independent online retailers with more than $500,000 in annual California sales must also collect it. In practice, nearly every online purchase in 2026 arrives with the tax already charged.

Use tax fills the gap when no one collects. If you buy something from a small out-of-state vendor, a foreign website, or a private party and no California tax is charged, you owe use tax at the same 9.75% rate that applies locally.10California Department of Tax and Fee Administration. California Use Tax The simplest way to report it is on your California state income tax return, which has a line and a lookup table for the calculation. You can also pay the CDTFA directly after a purchase.11California Department of Tax and Fee Administration. California Use Tax For Personal Use

Private-party purchases are where this most often catches people today: a used boat, furniture bought from a neighbor, or equipment picked up from an out-of-state seller on a classified site. Those are the transactions where the obligation still falls to you, now that the big retailers handle it automatically.