Bakersfield Sales Tax: 8.25% Rate, Vehicles, and Filing

The sales tax rate in Bakersfield, California is 8.25%. That rate applies to most purchases of physical goods inside the city and combines California’s 7.25% statewide sales and use tax with a 1% local tax that Bakersfield voters approved in November 2018.

How the 8.25% Rate Is Built

Every taxable sale in Bakersfield stacks two layers. The first is California’s statewide rate of 7.25%, which applies everywhere in the state.¹ The second is Measure N, a one-cent local tax that passed on November 6, 2018 and brought the city’s combined rate from 7.25% to 8.25%.²

A quick note on geography. Shopping just outside the city line in unincorporated Kern County won’t save you anything. Unincorporated Kern also carries a combined 8.25% rate because of its own one-cent tax, Measure K.³⁴ Other incorporated cities in Kern County may have different rates depending on their own local measures, and the rate that actually applies depends on where the sale is finalized or the goods are delivered. The CDTFA has an address lookup if you need to confirm a specific location.⁵

What the 8.25% Applies To

The rate applies to the sale or lease of tangible personal property, which California defines as anything that can be seen, weighed, measured, felt, or touched.⁶ Electronics, furniture, clothing, appliances, building materials — all taxable. Leases of physical goods are treated the same as sales.⁷

What’s Exempt

Several everyday categories don’t get taxed at the register.

Grocery food for human consumption, including produce, dairy, meat, bread, cereal, and bottled water. The exemption disappears when food is sold hot, served as a meal, or eaten on the seller’s premises.⁸
Prescription medicines dispensed by a pharmacist, along with medicines furnished directly by physicians and health facilities for patient treatment.⁹
Separately stated charges for repair or installation labor.¹⁰

Labor is where people get tripped up. Fabrication labor, meaning work that creates a new product, is taxable whether it’s itemized separately or not. Repairing a broken cabinet isn’t taxed. Building a new cabinet from raw lumber is.¹¹

Vehicles Follow a Different Rule

If you’re buying a car, the tax rate depends on where you register it, not where you buy it.¹² A Bakersfield resident who buys at a dealership in another county still owes 8.25% because the vehicle will be registered in Bakersfield. The tax is usually collected by the dealer at the time of sale or paid when you register at the DMV.¹³ Vehicles, vessels, and aircraft also can’t be reported through the simplified use tax lookup on your state income tax return.

Online and Out-of-State Purchases

Buy something from an out-of-state seller that doesn’t collect California tax, and you owe use tax at the same 8.25% rate. Most large online retailers now collect automatically, but smaller sellers and private-party sales still leave gaps.

For individuals, reporting is simple. If each untaxed purchase was under $1,000, you can use the CDTFA’s Use Tax Lookup Table, which estimates liability based on your adjusted gross income, and report it on your California income tax return.¹⁴ Any single item of $1,000 or more needs a separate worksheet.

If your total untaxed purchases exceed $10,000 in a calendar year (excluding vehicles, vessels, and aircraft), California treats you as a “qualified purchaser.” You have to register with the CDTFA and file an annual use tax return by April 15 of the following year.¹³ That threshold applies through at least December 31, 2028. If you already paid sales tax to another state on the same purchase, you can credit that amount and only owe California the difference.

Selling Your Own Stuff

Clearing out the garage and listing a few things online doesn’t make you a retailer. California exempts “occasional sales,” meaning sales by someone who isn’t in the business of selling. The practical line is roughly three sales of substantial value within any 12-month period. Cross that threshold, and the CDTFA considers you engaged in a selling activity that requires a permit. A high volume of smaller sales can also trigger the requirement. Certain items don’t count toward the three-sale limit, including vehicles, vessels, and aircraft sold in transactions already exempt under Revenue and Taxation Code Sections 6282 and 6283, and sales handled by an auctioneer on your behalf.¹⁵

Collecting and Filing Sales Tax as a Bakersfield Business

Any business selling or leasing physical goods in Bakersfield needs a seller’s permit from the CDTFA. The permit itself is free, though the CDTFA may ask for a security deposit based on your expected sales volume.¹⁶ Registration is online.

Once you’re registered, the CDTFA assigns you a filing frequency — monthly, quarterly, or annually — based on your tax liability.¹⁷ Higher-volume businesses file more often. Returns and payments go through the CDTFA’s online portal.¹⁸

You have to keep the records that support your returns — gross receipts, exemption certificates, and documentation for any deductions — for at least four years.¹⁹ Holding them longer is wise, since the audit window can stretch past four years if the CDTFA believes taxes were underreported.

Penalties and Interest for Paying Late

Missing a filing deadline triggers a 10% penalty on the unpaid tax. Filing the return late adds a separate 10% penalty on the taxes due for that period, with the combined penalties capped at 10% of the total tax for any single return.²⁰

Interest accrues on any late balance from day one. For 2026, the CDTFA’s debit interest rate is 10% per year, applied at a monthly factor of 0.00833 for each month or partial month the payment is overdue.²¹ Interest keeps running the longer you wait, so partial payments cut the total cost. If you can’t pay the full balance, the CDTFA lists options for managing the debt rather than letting it grow.²⁰

1
California Department of Tax and Fee Administration. Know Your Sales and Use Tax Rate
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City of Bakersfield. Public Safety and Vital Services Measure
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California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
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Kern County, CA. Measure K
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California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information
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California Department of Tax and Fee Administration. Revenue and Taxation Code 6016 – Tangible Personal Property
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California Department of Tax and Fee Administration. Sales and Use Tax Regulations Article 15 – Leases of Tangible Personal Property
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California Legislative Information. California Revenue and Taxation Code 6359
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California Department of Tax and Fee Administration. 18 CCR 1602 – Food Products
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California Department of Tax and Fee Administration. Common Sales and Use Tax Nontaxable Sales and Partial Exemptions
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California Department of Tax and Fee Administration. Labor Charges – Publication 108
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California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles
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California Department of Tax and Fee Administration. Use Tax
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Franchise Tax Board. Use Tax
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California Department of Tax and Fee Administration. Regulation 1595 – Occasional Sales
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California Department of Tax and Fee Administration. Obtaining a Seller’s Permit
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California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns
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California Department of Tax and Fee Administration. Online Services – File a Return
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California Department of Tax and Fee Administration. Regulation 1698 – Records
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California Department of Tax and Fee Administration. Having Trouble Paying
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California Department of Tax and Fee Administration. Interest Rates