The 91710 sales tax rate is 8.75% as of January 1, 2026. That zip code covers Chino in San Bernardino County, and the 8.75% combined rate applies to taxable purchases made in the city, from a restaurant tab to a new television. It stacks California’s 7.25% statewide base on top of 1.50% in Chino-specific district taxes.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
One caveat before you rely on that number. A single zip code can cross tax jurisdictions, and the CDTFA warns that using the zip code alone can produce the wrong rate.2California Department of Tax and Fee Administration. Tax Rate FAQ for Sales and Use Tax If your address sits near a city line, confirm the exact rate using the CDTFA’s address-based lookup tool at maps.cdtfa.ca.gov. Neighboring Chino Hills, for example, is only at 7.75% because it hasn’t adopted the same district taxes.
How the 8.75% Breaks Down
The rate has two layers. The first is California’s 7.25% statewide base, which every city in the state charges. It funds the State General Fund, county health and social services, local public safety, transportation, and city or county general operations.3California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate
The second layer is the 1.50% in Chino district taxes that make 91710 more expensive than the state floor. The larger piece is a 1% tax approved by Chino voters in March 2024 under Measure V, projected to raise about $28 million per year for public safety, road repairs, drinking water infrastructure, parks, and homeless intervention services.4City of Chino. Chino Public Safety, Roads, Essential Services Measure The remaining 0.50% is Chino’s general-purpose transaction and use tax, which pays for broader city operations. District tax revenue stays under local control.
What You Pay 8.75% On
California sales tax applies to retail sales of tangible personal property, which the Revenue and Taxation Code defines as anything you can see, weigh, measure, feel, or touch.5California Department of Tax and Fee Administration. California Revenue and Taxation Code 6016 – Tangible Personal Property Clothing, electronics, furniture, vehicles, and most physical goods are taxable. California, unlike many states, does not exempt clothing.6California Tax Service Center. What Is Taxable? Stand-alone services such as consulting, tutoring, or legal advice generally aren’t taxed unless they’re bundled with a physical product.
Several everyday categories are exempt from the 8.75%:
- Most groceries. Cold food bought for home consumption, including produce, bread, and dairy, isn’t taxed.7California Department of Tax and Fee Administration. Tax Guide for Grocery Stores
- Prescription medicine and certain medical devices, regardless of where you fill the prescription.
- Items paid for with CalFresh EBT benefits.
The grocery exemption has edges that catch people. Hot prepared foods, from rotisserie chicken to heated deli sandwiches, are fully taxable. Carbonated beverages and soft drinks are taxable even when sold cold. A combo meal that includes any hot item makes the whole package taxable.
The Rate on Online Orders Shipped to 91710
If you order something online and have it delivered to a Chino address, the seller should charge Chino’s district tax rate. For district taxes like the 1.50% in Chino, California uses destination-based sourcing: the rate is set by where the buyer takes possession.8CaliforniaCityFinance.Com. Local Sales and Use Tax Sourcing: Rules for Rate and Allocation The CDTFA advises sellers to use the full delivery address rather than the zip code alone, because a zip code can straddle jurisdictions with different district taxes.2California Department of Tax and Fee Administration. Tax Rate FAQ for Sales and Use Tax
Out-of-state retailers with more than $500,000 in sales into California during the current or preceding calendar year must register with the CDTFA and collect California tax, even without a physical presence in the state.9California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision For most major online retailers, that means Chino shoppers see the full 8.75% at checkout. Smaller sellers below the threshold may not collect the tax.
Use Tax When the Seller Doesn’t Charge You
When you buy something from an out-of-state seller that doesn’t collect California tax, and you use, store, or consume the item in Chino, you owe use tax at the same 8.75% rate. This covers online purchases, catalog orders, and things you buy while traveling and bring home. The use tax closes the loophole that would otherwise let shoppers avoid tax by buying from out-of-state vendors.10California Department of Tax and Fee Administration. California Use Tax, Good for You. Good for California
The simplest way to report it as an individual is on your California income tax return, which includes a line and worksheet for use tax. You can either total your actual untaxed purchases for the year or use the CDTFA’s lookup table, which estimates use tax based on income. The table is easier; the actual-purchase method is more accurate and is often required if you made a large untaxed purchase.
Deducting Sales Tax on Your Federal Return
If you itemize on your federal return, you can deduct either state income tax or state and local sales tax, but not both. At 8.75%, Chino residents with a big purchase year should compare the two.11Internal Revenue Service. Use the Sales Tax Deduction Calculator The IRS lets you either add up actual sales tax from receipts or use its tables, which estimate tax based on income, family size, and local rate. Big-ticket items like a vehicle or major appliance can be added on top of the table figure using the receipt. The IRS Sales Tax Deduction Calculator on irs.gov walks through both methods.
For 2026, the state and local tax deduction is capped at $40,400 for most filers, or $20,200 if married filing separately. That ceiling combines your state income tax (or sales tax) with property taxes, so Chino homeowners with high property tax bills may hit the cap before the sales tax choice adds much benefit. The cap phases down for taxpayers with modified adjusted gross income above $500,000.