The sales tax rate in ZIP code 92109, which covers Pacific Beach and Mission Beach in San Diego, is 7.75% as of January 1, 2026.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That rate applies to most purchases of physical goods at local shops, restaurants, and other retailers in the area.
How the 7.75% Is Built
California’s statewide base rate is 7.25%, and every transaction in the state starts there.2California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate On top of that, San Diego County adds a 0.50% district transactions and use tax, bringing the total you pay in 92109 to 7.75%.
District taxes are authorized under Part 1.6 of the Revenue and Taxation Code, which allows local jurisdictions to impose additional levies in increments of one-eighth of one percent for voter-approved purposes.3California Legislative Information. California Code Revenue and Taxation Code 7261 In San Diego County, the 0.50% add-on funds the TransNet regional transportation improvement program.
What the 7.75% Applies To
Sales tax in California applies to tangible personal property, meaning anything you can see, weigh, measure, or touch.4California Legislative Information. California Code Revenue and Taxation Code 6016 Clothing, electronics, furniture, sporting goods, and household supplies all fall into this category. The retailer collects the tax at the register and sends it to the California Department of Tax and Fee Administration (CDTFA).
Groceries and Restaurant Food
Grocery food intended for home consumption is generally not taxable in California.5California Department of Tax and Fee Administration. Tax Guide for Grocery Stores Bread, fruit, and milk from a Pacific Beach supermarket come out tax-free. Hot prepared food is always taxable, though. That covers anything heated for sale, whether it comes off a grill, out of a steam table, or from under heat lamps.6California Department of Tax and Fee Administration. Sales and Use Tax Regulation 1603
Cold food gets more complicated. If a restaurant or deli meets the “80-80 rule,” meaning more than 80% of its gross receipts come from food sales and more than 80% of those food sales are already taxable, then even cold items like sandwiches or salads sold for consumption on the premises become taxable.6California Department of Tax and Fee Administration. Sales and Use Tax Regulation 1603 That is why a cold sandwich from a sit-down restaurant may be taxed while the same sandwich from a grocery store deli counter may not be.
Prescriptions and Digital Products
Prescription medicines are exempt from sales tax. So are products delivered purely through electronic transmission: downloaded software, eBooks, mobile apps, and digital images, as long as no physical storage medium like a flash drive or printed copy comes with the purchase.7California Department of Tax and Fee Administration. Internet Sales Publication 109 – Nontaxable Sales Software-as-a-service subscriptions, meaning cloud-based tools you access through a browser, are also nontaxable. If a vendor ships you a physical backup copy alongside a digital download, though, the entire transaction becomes taxable.
Use Tax on Out-of-State Purchases
When you buy something from an out-of-state seller and no California sales tax is collected, you owe use tax at the same 7.75% rate. California Revenue and Taxation Code Section 6201 imposes this tax on the storage, use, or consumption of tangible personal property purchased from any retailer when sales tax was not paid.8California Legislative Information. California Code Revenue and Taxation Code 6201 Most large online retailers now collect California sales tax automatically, but the obligation still applies to purchases from smaller vendors, private sellers, or things you bought while traveling out of state.
You can report and pay use tax directly on your California income tax return (Form 540). The CDTFA publishes an annual lookup table that lets you estimate your use tax liability based on adjusted gross income, which is useful for personal items costing less than $1,000 each when you haven’t kept every receipt.9California Department of Tax and Fee Administration. California Use Tax Table For any single item over $1,000, you need to calculate the actual tax owed rather than use the table. Businesses cannot use the lookup table at all and must track their purchases individually.
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 on Schedule A, but not both. For 2026, the total state and local tax (SALT) deduction is capped at $40,000, or $20,000 for married taxpayers filing separately.10Internal Revenue Service. Topic No. 503 Deductible Taxes In most cases, Californians get a larger deduction from claiming state income tax. But if you made a major purchase during the year, such as a boat, a vehicle, or expensive home furnishings, running the numbers both ways is worth the effort. The IRS provides a sales tax calculator to help estimate your deduction if you take that route.