The sales tax rate in ZIP code 92130 is 7.75 percent as of April 2026.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That rate covers Carmel Valley and Del Mar Heights inside the City of San Diego, and it applies to most purchases of physical goods and prepared food. It runs half a percentage point above California’s 7.25 percent statewide minimum because San Diego County voters added a half-cent transportation tax on top.
What Makes Up the 7.75 Percent
California layers several taxes to reach a single rate at the register. In 92130, the stack looks like this:
- State sales tax: 6.00 percent, imposed under Revenue and Taxation Code Section 6051 and related provisions.2California Department of Tax and Fee Administration. California Revenue and Taxation Code 6051 – Imposition and Rate of Sales Tax3California Department of Tax and Fee Administration. California Revenue and Taxation Code 6051.2 – Imposition and Rate of Additional Sales Tax
- Bradley-Burns local tax: 1.00 percent, allocated to the City of San Diego and San Diego County.4California Department of Tax and Fee Administration. Uniform Local Sales and Use Tax Law – Section 7202
- Local Revenue Fund: 0.25 percent, redirected to county public safety and health programs.
- TransNet district tax: 0.50 percent, a countywide transportation sales tax first approved by voters in 1987, extended in 2004, and funding highway, transit, and bike projects through 2048.5SANDAG. TransNet
District taxes like TransNet are authorized under Part 1.6 of the Revenue and Taxation Code, which lets local jurisdictions adopt transactions and use tax ordinances in increments of one-eighth of one percent.6California Legislative Information. California Revenue and Taxation Code 7261 The California Department of Tax and Fee Administration (CDTFA) administers every layer and republishes the combined rate tables each time a new measure takes effect.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
What the Rate Applies To
Sales tax in California covers tangible personal property. In plain terms, that means physical items you can carry out of a store: electronics, furniture, clothing, sporting goods, and other retail merchandise are all taxable at 7.75 percent in 92130. Prepared food and hot beverages served at restaurants and coffee shops are taxable too. Retailers collect the full rate at the point of sale, whether they operate from a storefront on Del Mar Heights Road or a tent at a weekend market.
Vehicles
When you buy a car, truck, or motorcycle, the tax rate follows the address where you register it, not where the dealership sits.7California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles Register at a 92130 address and you pay 7.75 percent of the purchase price, no matter where in California the sale took place.
Shipping and Delivery
Delivery charges are a frequent source of confusion. Shipping costs for taxable items sent through the U.S. Postal Service or a common carrier such as UPS are generally not taxable, provided the charge is listed separately on the invoice and does not exceed the actual cost of delivery.8California Department of Tax and Fee Administration. Shipping and Delivery Charges Handling charges are taxable. If the retailer delivers using its own vehicle, that delivery charge is typically taxable as well. And when “shipping and handling” is bundled into a single line item, the entire charge often becomes taxable. Worth a glance when you review a receipt.
What’s Exempt
Groceries
Most food bought for home preparation is exempt. Produce, meat, dairy, bread, canned goods, bottled water, and juice all fall outside the tax.9California Legislative Information. California Revenue and Taxation Code 6359 The exemption stops at hot prepared foods, restaurant meals, vending machine food, and items sold at venues that charge admission.10California Department of Tax and Fee Administration. Tax Guide for Grocery Stores Carbonated and alcoholic beverages are taxable.
Prescription Medicine and Medical Devices
Prescription drugs are exempt under Revenue and Taxation Code Section 6369. The exemption also reaches prosthetic devices, orthotic devices, artificial limbs, and drug infusion devices.11California Department of Tax and Fee Administration. Regulation 1591 Over-the-counter medications are taxable.
Digital Products
California does not currently tax goods delivered purely electronically. Software downloads, e-books, music files, streaming video subscriptions, and mobile apps transmitted over the internet are generally exempt. If the same transaction includes a physical component, such as a backup drive or printed manual, the whole sale can become taxable.
Pure Services and Some Labor
Service charges with no physical product changing hands are not subject to sales tax. A consultation, a home inspection, or a legal review is exempt. Repair labor can also be exempt, but only when the charge for parts appears separately on the invoice.12California Department of Tax and Fee Administration. Labor Charges Labor that produces a physical product, including fabrication, manufacturing, and assembly, is taxable. The common belief that all labor is tax-free is one of the most frequent compliance mistakes the CDTFA sees.
Online and Out-of-State Purchases
When no sales tax is collected at checkout on something you buy from outside California, the state still expects a “use tax” at the same 7.75 percent rate on items you store, use, or consume in 92130.13California Department of Tax and Fee Administration. California Use Tax
In practice, most large online retailers already collect it. Since April 2019, out-of-state sellers with more than $500,000 in annual sales into California must register with the CDTFA and collect the tax at checkout.14California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California The gaps appear with smaller online sellers, private-party purchases from other states, and items bought while traveling. For those, the buyer is responsible for reporting and paying use tax directly to the CDTFA, usually through the state income tax return.
Confirming the Exact Rate for a Specific Address
Tax rates in California can shift from one block to the next because district tax boundaries don’t always follow ZIP code lines. The CDTFA maintains an address lookup at maps.cdtfa.ca.gov that returns the precise combined rate for any street address.15California Department of Tax and Fee Administration. Find a Sales and Use Tax Rate For most addresses in 92130 the result comes back at 7.75 percent, but confirming is worthwhile for anyone setting up a point-of-sale system or filing a return for the first time. Rates can change whenever voters approve a new district tax or an existing measure expires, and the CDTFA refreshes its tables on each effective date.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates