The sales tax rate in Big Bear is 7.75%, and it is the same whether you shop inside the City of Big Bear Lake or in the unincorporated community of Big Bear City.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That rate combines California’s 7.25% statewide base with a 0.50% countywide transportation tax. There is no separate city-level add-on in Big Bear Lake, so shoppers pay the same percentage on either side of the city limit.
How the 7.75% Rate Is Built
Every retail purchase in the Big Bear area starts with California’s statewide sales tax rate of 7.25%.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information San Bernardino County voters added a half-cent through Measure I, a countywide transportation tax that applies throughout the county, including the mountain communities.3San Bernardino County Transportation Authority. Measure I Ordinance and Transportation Expenditure Plan Add the two and you get 7.75%.
Compared with much of California, that is on the low end. Dozens of cities have layered local measures that push combined rates above 9% or 10%. Big Bear Lake has not passed a city-specific transactions and use tax, which is why its rate still matches the unincorporated county rate.
Big Bear Lake vs. Big Bear City
A common misconception is that crossing the line between Big Bear Lake and Big Bear City changes the sales tax you pay. It doesn’t. Big Bear Lake is an incorporated city; Big Bear City is an unincorporated community governed directly by San Bernardino County. Both sit at 7.75%.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
Rates in California do change as new local measures pass. If Big Bear Lake voters ever approved a city sales tax, the city rate would rise above the unincorporated rate. The California Department of Tax and Fee Administration (CDTFA) publishes updated tables every quarter, so checking before a large purchase is sensible.
What Gets Taxed
California’s sales tax applies broadly to retail sales of tangible personal property, meaning things you can touch: clothing, electronics, furniture, sporting goods, souvenirs, and the like.4Taxes. What Is Taxable Buy a new snowboard at a shop on Big Bear Boulevard and you pay 7.75% on the price.
Restaurants and Prepared Food
Food sold at restaurants, cafés, and food trucks is generally taxable. California taxes all hot prepared food, which covers anything heated for sale, including a grilled sandwich, a bowl of soup, or a cup of coffee. Cold food from a restaurant can also be taxable under the state’s “80-80 rule”: if more than 80% of a seller’s revenue comes from food and more than 80% of its food sales are already taxable, even cold takeout becomes taxable.5New York Codes, Rules and Regulations. California Code of Regulations 1603 – Taxable Sales of Food Products Most sit-down restaurants meet both criteria, so nearly everything on the menu carries tax.
Shipping and Delivery
Having items delivered to a Big Bear address can trigger tax on the shipping charge depending on how the seller writes it up. If the invoice labels the charge “shipping,” “delivery,” or “postage” and the seller can document the actual cost, the charge may be exempt. If it’s labeled “handling,” or the seller doesn’t keep records of the actual delivery cost, the full charge is taxable.6California Department of Tax and Fee Administration. Shipping and Delivery Charges (Publication 100)
What’s Exempt
Groceries
Food bought for home preparation is the biggest exemption most residents and visitors run into. Unprepared items such as produce, meat, dairy, bread, and canned goods are not taxable.7California Department of Tax and Fee Administration. Tax Guide for Grocery Stores That applies at Vons, Stater Bros., and any other grocery store in the valley. The dividing line is temperature and preparation: a cold deli sandwich to go is generally not taxed, but a heated rotisserie chicken is.
Prescriptions and Medical Devices
Prescription medications are exempt under Revenue and Taxation Code section 6369. The exemption also covers prosthetic devices, orthotic braces, artificial limbs, and programmable drug infusion devices designed to be worn on or implanted in the body.8New York Codes, Rules and Regulations. California Code of Regulations 1591 – Medicines and Medical Devices Over-the-counter medications such as aspirin and cough syrup are fully taxable.7California Department of Tax and Fee Administration. Tax Guide for Grocery Stores
Digital Downloads
California does not tax digital goods transmitted electronically. Software downloads, ebooks, music, streaming subscriptions, and mobile apps are exempt as long as no physical copy is included. If the seller provides a backup on a USB drive or ships a printed copy alongside the digital version, the entire sale becomes taxable.
Most Services
California generally does not tax services. Hiring a plumber, a tax preparer, or a ski instructor does not generate a sales tax charge. Labor used to produce, fabricate, or process tangible goods for a customer, however, is taxable.9California Department of Tax and Fee Administration. Labor Charges (Publication 108) A cabinet maker building custom shelves charges tax on the full price including labor. The line between taxable fabrication labor and nontaxable repair labor trips up many contractors working on Big Bear cabins.
Use Tax on Out-of-Area Purchases
If you buy something from an out-of-state retailer that doesn’t charge California sales tax and then use or store that item in Big Bear, you owe California use tax at the same 7.75% rate. The rule covers online purchases, items bought on vacation elsewhere, and anything ordered from catalogs.10California Department of Tax and Fee Administration. California Use Tax
For individuals, California includes a use tax line on the state income tax return. You can report the actual amount owed or use a lookup table based on adjusted gross income. Most people with only a few untaxed purchases find the lookup table easier. Businesses with a seller’s permit report use tax directly on their regular CDTFA returns.
In practice, most large online retailers already collect California sales tax because they exceed the state’s $500,000 economic nexus threshold.11California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales Use tax usually surfaces with smaller out-of-state sellers, private-party purchases, or items bought while traveling.
Lodging Is Taxed Separately
A hotel bill or short-term rental invoice in Big Bear Lake is not covered by the 7.75% sales tax. Lodging is subject to the city’s transient occupancy tax (TOT), a separate charge on any rental of 30 days or fewer.12City of Big Bear Lake. Transient Occupancy Tax Remittance In 2022, Big Bear Lake voters approved a measure authorizing the city to raise the maximum TOT rate to 9% effective January 2024 and 10% effective January 2025.13San Bernardino County Registrar of Voters. Transient Occupancy Tax Measure The taxable base includes booking fees, cleaning fees, pet fees, nonrefundable deposits, and utility surcharges, not just the nightly rate. Property owners are responsible for collecting it and remitting it to the city, even when they list through Airbnb or VRBO.