The sales tax rate in Azusa is 10.750%, one of the higher combined rates in Los Angeles County. It applies to almost every retail purchase of physical goods inside city limits, and to goods you buy from out of state and bring home for personal use.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
How the 10.750% Is Built
California starts every sales tax rate with a statewide base of 7.25%.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information The remaining 3.50% in Azusa comes from district taxes layered on by Los Angeles County and the City of Azusa.
The biggest recent county change is Measure A, a half-cent (0.50%) countywide tax voters approved in November 2024 to fund homeless services and affordable housing. It replaced the older 0.25% Measure H effective April 1, 2025.3California Department of Tax and Fee Administration. Explanation of Tax Rate Changes Operative April 1, 2025 Other county district taxes support Metro transportation and regional services.
At the city level, Azusa voters approved Measure Z, a three-quarter-cent (0.75%) general transactions and use tax that goes into the city’s general fund for any lawful municipal purpose.4City of Azusa. City Attorney’s Impartial Analysis of Measure Z An additional quarter-cent (0.25%) city measure was on the November 2024 ballot; the current 10.750% total indicates it passed.
What’s Taxed in Azusa
California’s sales tax applies to tangible personal property, defined as physical items you can see, weigh, measure, feel, or touch.5California Department of Tax and Fee Administration. Revenue and Taxation Code 6016 – Tangible Personal Property That covers electronics, furniture, clothing, appliances, building materials, and most other physical goods you buy at a store or online.
Vehicles follow a specific rule worth knowing. The use tax rate is set by the address where you register the vehicle, not where you bought it.6California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles Register a car to an Azusa address and you pay 10.750%, even if the dealer sat in a lower-rate city or another state.
Shipping charges can be taxable too. If a seller doesn’t keep records showing the actual cost of an individual delivery, the entire delivery charge is taxable when attached to a taxable sale.7California Department of Tax and Fee Administration. Shipping and Delivery Charges (Publication 100) Handling charges are always taxable.
Services and Digital Goods
Pure services aren’t subject to California sales tax. Paying a plumber, an accountant, or a house cleaner doesn’t trigger the 10.750% rate because you’re buying labor, not a product.8California Tax Service Center. What Is Taxable? Labor to fabricate a new physical item is taxable; repair labor generally isn’t, as long as it’s listed separately from parts on the invoice.
Digital goods get favorable treatment in California. Prewritten software on a physical disc is taxable, but downloaded software, custom software, and software accessed through a subscription are not.9Legislative Analyst’s Office. The 2026-27 Budget: Sales Tax on Prewritten Software Streaming services, ebooks, and music downloads are not taxable.
What’s Exempt
Three categories commonly save Azusa shoppers from the 10.750% rate.
- Groceries. Food for home consumption is exempt: produce, dairy, meat, bread, cereal, eggs, canned goods. Hot prepared foods and anything eaten on the premises are taxable, so the rotisserie chicken at the deli counter is taxed while the raw chicken at the meat case is not. Candy and snack chips sold for off-premises eating are also exempt in California, which surprises people who’ve shopped in other states.10California Department of Tax and Fee Administration. Tax Guide for Grocery Stores
- Prescription medicine. Drugs prescribed by a licensed physician and dispensed by a registered pharmacist are exempt, as are insulin, insulin syringes, glucose test strips, and lancets furnished by a pharmacist for a diabetic patient’s personal use. Over-the-counter medications are generally taxable.11California Department of Tax and Fee Administration. Publication 27 – Drug Stores
- Utilities. Gas, electricity, and water delivered through mains, lines, or pipes are exempt.12California Department of Tax and Fee Administration. Revenue and Taxation Code 6353 – Gas, Electricity, and Water
Use Tax on Online and Out-of-State Purchases
When you buy something from an out-of-state or online seller that doesn’t collect California sales tax, you still owe use tax at the same 10.750% Azusa rate.13California Department of Tax and Fee Administration. California Use Tax Most large online retailers now collect it automatically at checkout. Smaller sellers and private-party cross-border purchases often don’t.
Individuals usually report use tax on their California income tax return, which includes a worksheet and lookup table for the calculation. You can also pay directly through the CDTFA’s online services. Vehicles, vessels, and aircraft are the exception: use tax on those must be paid directly to the CDTFA, not through your income tax return.13California Department of Tax and Fee Administration. California Use Tax
If You Sell in Azusa
Anyone selling or leasing tangible personal property in California needs a seller’s permit from the CDTFA before the first sale. The permit itself is free, though the CDTFA may require a security deposit to cover potential unpaid taxes if the business later closes. Temporary selling operations of 90 days or less at one location need a temporary seller’s permit.14California Department of Tax and Fee Administration. Obtaining a Seller’s Permit
If you’re buying inventory to resell, you give your supplier a California Resale Certificate (Form CDTFA-230) instead of paying tax on the purchase. The certificate requires your seller’s permit number, a description of the property, and your signature, and sellers should keep copies of every one they accept.15California Department of Tax and Fee Administration. California Resale Certificate
The CDTFA assigns a filing frequency, which can be monthly, quarterly with prepayment, quarterly, yearly, or fiscal yearly, based on your reported or anticipated taxable sales.16California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns Late returns carry penalties ranging from 2% to 30% of the tax due, plus interest on unpaid balances.