91706 Sales Tax Rate: Baldwin Park’s 10.50% and Exemptions

The sales tax rate for the 91706 ZIP code, which covers Baldwin Park in Los Angeles County, is 10.50%. That rate took effect on April 1, 2025, after Los Angeles County voters approved a new homeless services measure in November 2024. It applies to most retail purchases of physical goods delivered or picked up inside the city.

How the 10.50% Breaks Down

Every receipt in Baldwin Park stacks several layers of tax. California’s statewide minimum of 7.25% sits at the base. On top of that, Baldwin Park shoppers pay 3.25% in voter-approved district taxes that fund specific county and city programs.

  • Measure A (0.50%): A countywide tax approved in November 2024 that replaced the older Measure H (0.25%) and funds homeless services and affordable housing. The swap is what pushed the local rate from 10.25% to 10.50% on April 1, 2025.
  • Measure M (0.50%): A half-cent countywide tax funding LA Metro transportation projects, including transit expansion, street repair, and subsidized fares for students and seniors. It has no expiration date.
  • Measure BP (0.75%): Baldwin Park’s own general-purpose city tax, approved by city voters in November 2022. Revenue stays inside Baldwin Park and pays for park maintenance, street repairs, police response, and youth and senior programs. It stays in effect until voters repeal it.

The rest of the 3.25% comes from additional Los Angeles County district taxes that predate these measures. Together, the layers produce the 10.50% figure printed on a Baldwin Park receipt.

What the Rate Applies To

The 10.50% applies to retail sales of tangible personal property, which California defines as anything you can see, weigh, measure, feel, or touch. Electronics, clothing, furniture, appliances, and sporting goods all fall inside that definition. If you take possession of the item in Baldwin Park, the seller collects the tax.

Pure services generally aren’t taxed. A haircut, a legal consultation, or an accounting session doesn’t trigger sales tax because nothing physical changes hands. The line blurs when a service produces a physical product. If a graphic designer delivers printed materials or a contractor fabricates custom cabinetry, the finished item is tangible personal property and the sale is taxable. Some labor that goes into creating new goods stays taxable even when it’s listed separately on the invoice.

Shipping and Delivery

Shipping charges on a taxable purchase aren’t automatically taxed. California excludes separately stated transportation charges from the taxable amount when three conditions all hold: the seller ships through a common carrier, contract carrier, or USPS; the shipping cost appears on its own line on the invoice; and the amount charged doesn’t exceed the seller’s actual shipping cost. Miss any one condition and the delivery charge becomes part of the taxable price. Handling fees are always taxable, regardless of how they’re labeled. Deliveries made in the seller’s own vehicle are taxable unless the contract explicitly transfers title before the goods leave the seller’s location.

Installation Labor

When a retailer sells and installs an appliance or piece of equipment, the installation labor is generally exempt as long as it’s listed separately on the invoice. The product itself is still fully taxable. Bundling the labor and the product into a single price can make the whole amount taxable, so it’s worth checking that the invoice breaks out installation on its own line.

Groceries and Restaurant Food

Groceries bought for home consumption are exempt from sales tax. Revenue and Taxation Code Section 6359 covers a broad list: cereals, meat, fish, eggs, produce, dairy, fruit juices, bottled water, coffee, and similar staples. Buy them at a market and take them home, and you pay no sales tax on them.

The exemption disappears the moment food is prepared or served for immediate consumption. Hot prepared meals are taxable. So is food sold with utensils at a counter, food sold at a venue that charges admission, and anything from a vending machine.

The 80-80 Rule

Restaurants and similar food sellers in Baldwin Park face a rule that surprises many new owners. If more than 80% of gross receipts come from food sales and more than 80% of the food sold is taxable (hot or prepared items), then all sales at that location become taxable by default, including cold sandwiches and bottled water that would be exempt at a grocery store. The only way out is to separately track and document every to-go sale of cold food, hot bakery goods, and hot beverages. Without that documentation, the CDTFA treats 100% of sales as taxable. Each location is evaluated on its own.

Prescriptions and Medical Devices

Prescription medicines are exempt under Revenue and Taxation Code Section 6369. Certain medical devices, including prosthetics and mobility equipment like wheelchairs, also qualify when furnished through a licensed health facility or prescribed by a physician. Over-the-counter drugs and dietary supplements do not qualify.

Online and Out-of-State Purchases

Buying online doesn’t let you sidestep the 10.50%. California imposes a use tax under Revenue and Taxation Code Section 6201 on goods purchased from out-of-state sellers and delivered into the state. The use tax rate matches the sales tax rate for the delivery address, so anything shipped to a Baldwin Park address owes the full 10.50%.

Most online shoppers never think about this because the seller collects the tax at checkout. California requires any remote seller with more than $500,000 in total sales delivered into the state during the current or prior calendar year to register with the CDTFA and collect use tax. That threshold counts wholesale and nontaxable sales in the total.

Marketplace Purchases

If you buy through a platform like Amazon, eBay, or Etsy, the platform itself is responsible for collecting and remitting the tax, not the individual seller. Under the Marketplace Facilitator Act, in effect since October 2019, any platform that facilitates retail sales of tangible goods for California delivery has to handle tax collection, reporting, and payment.

When You Owe It Yourself

If a seller doesn’t collect California tax and ships something to Baldwin Park, the use tax obligation falls on you. The simplest way to pay it is on your California income tax return, which has a dedicated line for use tax. You can also register directly with the CDTFA and report it there. Ignoring it doesn’t erase it; the CDTFA can assess the tax plus interest if unreported purchases come to light later.