The sales tax rate in Duarte, California is 10.50% as of April 1, 2026.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That rate applies to most purchases of tangible goods made within city limits. It stacks three layers: the statewide base, Los Angeles County district taxes, and a 0.75% local tax that stays in Duarte.
How the 10.50% Rate Is Built
California’s statewide base rate is 7.25%. That funds the state general fund along with local public safety and health and social services programs, and it already includes a 1.25% share allocated to county transportation and to city or county operations.2California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate
Los Angeles County adds another 2.50% in district taxes. A half-cent of that is Measure R, approved by county voters in 2008 for transportation projects.3LA Metro. Measure R Another half-cent is Measure M, approved in 2016 for transit improvements. The remaining 1.50% funds other regional priorities including parks and homelessness services.
Duarte’s own Measure D accounts for the final 0.75%. The California Department of Tax and Fee Administration collects the full 10.50% at the register and routes each share to the right jurisdiction.4California Department of Tax and Fee Administration. Sales and Use Tax in California
What Measure D Pays For
Duarte voters approved Measure D on March 3, 2020, authorizing a 0.75% transactions and use tax on retail sales inside the city. It generates roughly $2.6 million per year, deposited into the general fund for any lawful city purpose. The ballot language pointed to 911 response times, sheriff patrols, wildfire and mudflow preparedness, drinking water protection, street repairs, homelessness, and senior and youth programs. Measure D has no sunset date, but voters can reduce or repeal it at a future election.
Cities impose these local taxes under the state’s Transactions and Use Tax Law.5California Department of Tax and Fee Administration. California Revenue and Taxation Code 7251 – Title For a shopper, the practical effect is that nearly eleven cents of every taxable dollar goes to tax, and roughly three-quarters of a cent of that stays in Duarte.
What the Rate Applies To
California sales tax applies to sales of tangible personal property: physical items you can touch, like clothing, electronics, furniture, and building materials. Most services are not taxed. When a transaction mixes a service with a physical item, the test is what the buyer is really paying for. If the real purpose is the service, the sale is not taxed even if something physical changes hands along the way.6California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 1
Groceries and Prepared Food
Most food bought for home consumption is exempt. That covers fruits, vegetables, meat, dairy, bread, cereal, eggs, canned and frozen goods, and nonalcoholic beverages including noncarbonated bottled water. Snack foods and candy also qualify as food products and come out tax-free when sold in a grocery setting for off-premises consumption.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8
The exemption stops at hot prepared foods, restaurant meals, and food sold with eating utensils for immediate consumption. A sandwich heated at the deli counter is taxable; the same sandwich cold off a grocery shelf generally is not. Carbonated and alcoholic beverages are taxable wherever they are sold.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8
Prescriptions and Medical Devices
Prescription medicines are exempt. That includes drugs and biologics approved by the FDA to diagnose, treat, or prevent disease, and insulin and insulin syringes furnished by a pharmacist for diabetes treatment.8California Department of Tax and Fee Administration. Regulation 1591 – Medicines and Medical Devices Certain medical devices are also exempt when sold under a physician’s order, including hemodialysis products, ostomy appliances, and mammary prostheses.9California Department of Tax and Fee Administration. Regulation 1591.1 – Specific Medical Devices, Appliances, and Related Supplies Over-the-counter drugs sold without a prescription do not qualify.
Online and Out-of-State Purchases
If you buy something online or from an out-of-state retailer and the seller does not charge California sales tax, you owe use tax at the same 10.50% rate. The obligation applies to the same kinds of goods that would have been taxed at a Duarte register.
For individuals, the easiest way to report use tax is on your California state income tax return. The instructions include a worksheet, and the Franchise Tax Board publishes a lookup table that estimates use tax from your income if you would rather not track every purchase. You can also pay directly to the CDTFA through its online portal. Anyone who makes more than $10,000 in use-tax purchases in a calendar year counts as a “qualified purchaser” and has to register with the CDTFA and file a return by April 15 of the following year.10California Department of Tax and Fee Administration. California Use Tax
Most large online retailers now collect California tax automatically. Out-of-state sellers that exceed $500,000 in sales into California during the current or preceding calendar year have to register with the CDTFA and collect use tax on those sales, even without a physical presence in the state.11California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision Marketplace platforms like Amazon and Etsy are generally responsible for collecting the tax on sales made through them.4California Department of Tax and Fee Administration. Sales and Use Tax in California The use-tax obligation on you kicks in when a seller does not collect.
Deducting Sales Tax on a Federal Return
If you itemize on your federal return, you can deduct either California state income tax or general sales tax paid during the year, but not both. The choice is made on Schedule A.12Internal Revenue Service. Use the Sales Tax Deduction Calculator For most Californians who pay significant state income tax, the income tax deduction wins. For retirees or others with low state income tax liability who made large purchases during the year, sales tax can be worth more.
Two methods are allowed: add up your actual receipts, or use the IRS’s optional sales tax tables based on income, family size, and ZIP code. If you use the tables, you can add sales tax from large one-time purchases like a car or boat on top of the table amount.12Internal Revenue Service. Use the Sales Tax Deduction Calculator Your total deduction for state and local taxes, including property tax, is capped. For the 2026 tax year, the cap is $40,400 for most filers and $20,200 if married filing separately, as revised by the One, Big, Beautiful Bill Act signed in July 2025.