The sales tax rate in ZIP code 93454 is 8.75%, effective April 1, 2026.1California 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 in Santa Maria, California, where this ZIP code is located.
How the 8.75% Is Built
Four layers stack to reach the total. California’s statewide base rate is 7.25%, which every retailer in the state collects regardless of city or county. That base already includes a 6.00% state portion and a 1.25% mandatory local portion for county services.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information
The remaining 1.50% comes from two voter-approved district taxes:
- Measure U adds 1.00% for Santa Maria city services. Voters passed it in November 2018 with more than 74% approval, and it took effect April 1, 2019.3City of Santa Maria. Measure U Sales Tax Information
- Measure A adds 0.50% for Santa Barbara County transportation projects. County voters approved it in 2008, continuing an earlier half-cent transportation tax for 30 years.4Ballotpedia. County of Santa Barbara Transportation Sales Tax, Measure A (November 2008)
Check the Address, Not Just the ZIP
California tax rates are tied to specific street addresses rather than ZIP codes. A single ZIP can cross city lines or dip into unincorporated county areas, each with its own district taxes. If your home or business sits near the edge of Santa Maria’s city limits, a property a few blocks away could carry a different rate. The CDTFA’s lookup tool at maps.cdtfa.ca.gov returns the exact rate for any address you enter.5California Department of Tax and Fee Administration. Find a Sales and Use Tax Rate
What the Rate Applies To
Sales tax applies to retail sales of tangible personal property. In practice, that covers most physical items you’d buy in a store: furniture, electronics, appliances, toys, clothing.6California Tax Service Center. What Is Taxable? If you can carry it home, it’s probably taxable.
Services are generally not taxed, but labor charges can be. Fabrication labor, meaning work that creates, assembles, or modifies a product, is taxable whether the business supplies the materials or you do. Repair labor is not. If a mechanic rebuilds your transmission and returns your original part, you owe tax only on the parts. If the shop installs a different rebuilt transmission instead, the entire charge becomes taxable because that counts as selling you a finished product.7California Department of Tax and Fee Administration. Taxable Labor
Groceries
Most grocery food is exempt. The exemption covers food products for human consumption purchased to eat at home: bread, produce, meat, dairy, canned goods.8California Legislative Information. California Code Revenue and Taxation Code 6359 – Food Products It disappears when food is sold hot, served as a meal, or provided with utensils for on-site eating. A rotisserie chicken from the deli is taxable; a raw chicken from the meat case is not. Carbonated beverages, alcohol, and tobacco are always taxable.
Prescriptions and Medical Devices
Prescription medications dispensed by a pharmacist or furnished by a licensed physician are exempt.9California Department of Tax and Fee Administration. Revenue and Taxation Code 6369 – Prescription Medicines The exemption also covers certain devices: prosthetic limbs, pacemakers, bone pins, orthotic braces, and programmable drug infusion devices. Over-the-counter medicine you buy without a prescription is taxed at the full 8.75%.
Use Tax on Purchases from Elsewhere
When you buy something from an out-of-state seller that doesn’t collect California tax, you owe use tax at the same rate as your local sales tax. In 93454, that’s 8.75%.10California Department of Tax and Fee Administration. California Use Tax
Most large online retailers already collect California tax at checkout. The use tax obligation mainly surfaces with smaller out-of-state sellers, private-party transactions, and goods bought while traveling. If you don’t hold a seller’s permit, you can report what you owe on your California income tax return or pay directly through the CDTFA’s online portal.10California Department of Tax and Fee Administration. California Use Tax
Vehicles and vessels work differently. When you buy from a private party or an out-of-state seller and register the vehicle in California, the DMV collects the use tax at registration. You can’t finish registering without paying the tax or presenting a CDTFA exemption certificate. The same applies to vehicles bought outside California and brought into the state within 12 months of purchase. If you paid sales tax to another state, California may credit that amount, but any difference up to California’s rate is still owed.11California Department of Motor Vehicles. Transactions Subject to Use Tax
If You Sell Goods in 93454
Anyone selling or leasing tangible personal property in California needs a seller’s permit from the CDTFA before making a single sale. The permit itself is free, though the CDTFA may require a security deposit based on your estimated tax liability. Applications go through the CDTFA’s online registration system, and even temporary setups like holiday pop-ups need a temporary permit if they’ll sell taxable goods.12California Department of Tax and Fee Administration. Obtaining a Sellers Permit Once registered, the CDTFA assigns you a monthly, quarterly, or annual filing schedule based on your anticipated tax liability.