The Culver City sales tax rate is 10.75%, effective January 1, 2026.1California Department of Tax and Fee Administration. New Sales and Use Tax Rate for the City of Culver City It applies to most physical goods bought in the city or delivered to a Culver City address, whether you shop in person or online. The rate combines California’s statewide base, Los Angeles County transportation taxes, and three voter-approved Culver City measures, which is why it sits higher than many neighboring jurisdictions.
How the 10.75% Is Built
California sets a statewide minimum sales and use tax rate of 7.25%.2California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate Most of that funds the state General Fund, local public safety, health and social services realignment, and 2011 realignment programs. The last 1.25% is the Bradley-Burns local tax, with 1.00% going to the city or county where the sale occurs and 0.25% going to the county transportation fund. That 1.00% share is a meaningful piece of Culver City’s own general fund.
On top of the 7.25%, Culver City buyers pay another 3.50% in district taxes. Los Angeles County-wide measures account for 2.50% of that, primarily funding Metro transportation projects and county services. The remaining 1.00% comes from three Culver City ballot measures.
The Three Culver City Measures
Measure C added 0.25% after Culver City voters approved it on November 6, 2018. It is a general tax deposited into the city’s General Fund, available for police, fire, senior services, streets, parks, recreation, and other municipal purposes.3City of Culver City. Measure C – November 6, 2018
Measure CC added another 0.50% after passing in a special election on March 3, 2020. It generates roughly $9.8 million per year and is set to expire on March 31, 2033.4City of Culver City. Measure CC – March 3, 2020 – Special Election Revenue supports 911 emergency response, police and fire staffing, homelessness services, street repairs, storm drains, parks, after-school programs, and senior services.
Measure CL, approved on August 26, 2025 with about 67% of the vote, added the final 0.25% and is projected to generate roughly $5.6 million annually.5City of Culver City. Measure CL Preliminary Results Released It took effect January 1, 2026, which is why the citywide rate moved from 10.50% to 10.75%.1California Department of Tax and Fee Administration. New Sales and Use Tax Rate for the City of Culver City Its stated purposes track the earlier measures: fire stations, emergency response times, police, homelessness reduction, parks, and youth and senior services.
What Gets Taxed in Culver City
The 10.75% rate applies to most tangible personal property sold at retail: electronics, furniture, clothing, appliances, and other physical goods. Several everyday categories work differently.
Groceries and Prepared Food
Food you buy to prepare at home is generally not taxable. That includes bread, dairy, produce, meat, and canned goods.6California Department of Tax and Fee Administration. Tax Guide for Grocery Stores Once food is heated or served as a meal, the exemption disappears. Hot prepared food, including rotisserie chicken, grilled sandwiches, and anything held under heat lamps, is taxable whether you eat it there or take it home.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8
Restaurant meals are always taxable, dine-in or takeout. California also applies an “80-80 rule”: if more than 80% of a business’s gross receipts come from food and more than 80% of those food sales are taxable, even cold to-go items from that establishment become taxable. Most traditional restaurants cross both thresholds, so the cold soda you grab on your way out still gets taxed.
Prescriptions and Medical Devices
Prescription medications are exempt.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8 The exemption extends to prosthetic devices, artificial limbs, orthotic braces, and surgically implanted articles when sold under qualifying conditions, such as a prescription or sale by a licensed practitioner.8California Department of Tax and Fee Administration. Regulation 1591 Over-the-counter drugs and general health products like vitamins are not exempt.
Shipping and Delivery Charges
Whether sales tax applies to shipping depends on how the seller invoices it. Charges labeled shipping, delivery, freight, or postage may be nontaxable if separately stated and the seller keeps records of actual delivery cost.9California Department of Tax and Fee Administration. Shipping and Delivery Charges – Publication 100 Handling charges are always taxable. If the seller bundles shipping and handling into one line or does not maintain records of actual shipping costs, the whole charge is taxed. When ordering online, check how the delivery fee is described on your receipt.
Online and Out-of-State Purchases
If you buy something from an out-of-state retailer that does not collect California tax, you still owe 10.75% as a Culver City resident. California calls this “use tax,” and it applies to online orders, catalog purchases, and anything you bring back from another state. Individuals, not just businesses, are legally required to report and pay it.10California Department of Tax and Fee Administration. Resources for California Use Tax
The simplest way to handle use tax is through your California income tax return; the Franchise Tax Board’s instructions include a worksheet. You can also register directly with the CDTFA to report and pay online. In practice, most large online retailers already collect California tax because of the state’s economic nexus rule, which requires collection from any retailer with more than $500,000 in California sales during the current or prior calendar year.11California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California The gap shows up most often with smaller sellers, private-party transactions, and purchases from overseas.
Deducting Sales Tax on Your Federal Return
At 10.75%, significant purchases during the year may be worth claiming on your federal return. If you itemize, you can deduct state and local taxes, choosing either state income tax or sales tax but not both. For 2025 and later tax years, the SALT deduction cap is $40,000 for most filers and $20,000 for married filing separately.12Internal Revenue Service. How to Update Withholding to Account for Tax Law Changes for 2025 The cap begins to phase down for taxpayers with modified adjusted gross income above $500,000 ($250,000 married filing separately).
For most California residents, deducting state income tax produces a larger benefit because California’s income tax rates are high. The sales tax deduction tends to help people with little or no state income tax liability, such as retirees living on Social Security, or anyone who made a large one-time purchase like a vehicle or boat. The IRS publishes optional sales tax tables so you can estimate the deduction without keeping every receipt.
If You Sell Goods in Culver City
Businesses that sell or lease tangible personal property in California need a seller’s permit from the CDTFA before making a first sale. The permit itself is free, though the CDTFA may require a security deposit based on projected sales volume. Temporary sellers running a pop-up or holiday booth for 90 days or less need a temporary permit instead.13California Department of Tax and Fee Administration. Obtaining a Sellers Permit The CDTFA then assigns a filing frequency (monthly, quarterly, quarterly with prepayment, yearly, or fiscal yearly) based on sales volume, and returns are due even for periods with zero sales.14California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns Missing a deadline carries a 10% penalty on the unpaid tax, with much steeper penalties for collecting tax from customers without remitting it or operating without a permit.15California Department of Tax and Fee Administration. Interest, Penalties, and Collection Cost Recovery Fee