The Humboldt County sales tax rate ranges from 8.75% in unincorporated areas to 10.25% in Eureka and Arcata, with the smaller incorporated cities falling in between. California’s 7.25% statewide base applies everywhere, and voter-approved county and city measures stack on top. Because the rate can change at a city boundary, what you owe depends on the specific address where the sale happens.
Current Rates by City
The CDTFA publishes combined rates for every jurisdiction in California. As of 2026, Humboldt County locations charge:1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
- Eureka: 10.250%
- Arcata: 10.250%
- Blue Lake: 9.750%
- Trinidad: 9.500%
- Fortuna: 9.500%
- Rio Dell: 9.500%
- Ferndale: 9.500%
- Unincorporated Humboldt County: 8.750%
These rates reflect significant increases that took effect in early 2025, when the county’s Measure O added a full cent countywide and several cities enacted their own new measures at the same time. In Arcata, the combined rate jumped from 8.50% to 10.25% once Measure O and the city’s Measure H both took effect.2City of Arcata. Sales Tax Increase Measure H If your business sits near a city line, use the CDTFA’s street-level address lookup rather than relying on the city name, since even a block can change the rate.
How the Rate Is Built
Every transaction starts with California’s 7.25% statewide base, which combines the state general fund rate with a mandatory local allocation to cities and counties.3California Department of Tax and Fee Administration. Revenue and Taxation Code 6051 – Imposition and Rate of Sales Tax On top of that, county and city district taxes add the rest. State law caps the combined local transaction-and-use taxes in any county at 2%.4California Department of Tax and Fee Administration. Transactions and Use Tax Law – Section 7251.1
For unincorporated Humboldt County, the 1.50% above the state base comes from two voter-approved measures:
- Measure Z (0.50%): A half-cent tax first passed in November 2014 and renewed in 2018, funding 911 emergency response, rural ambulance and fire protection, sheriff patrols, and children’s mental health services.5Humboldt County. Measure Z – Public Safety Essential Services
- Measure O (1.00%): A one-cent tax approved by county voters in November 2024 that generates roughly $24 million annually for road repairs, pothole fixes, evacuation route maintenance, and bus services.6Humboldt County. Information About Measure O
Cities then layer their own measures on the 8.75% county floor. Arcata’s Measure H adds 0.75%, bringing the city to 10.25%.2City of Arcata. Sales Tax Increase Measure H Eureka, Blue Lake, and the smaller cities each have their own additions at varying rates. The CDTFA collects everything together and sends the local shares back to each jurisdiction.
What Is Taxable and What Is Exempt
Sales tax applies to most purchases of physical goods: clothing, electronics, furniture, building materials, and similar items. If you can touch it, it’s almost certainly taxed. The useful question is what’s carved out.
Food and Groceries
Most grocery items are exempt. California’s Revenue and Taxation Code exempts food products for human consumption, which covers nearly everything you’d take home from a supermarket.7California Legislative Information. California Revenue and Taxation Code 6359 – Food Products The exemption disappears when food is sold hot or served as a meal. A cold deli sandwich is exempt; a hot burrito is taxable. Combination meals that include hot components and carry a single price are treated as hot prepared food.8California Department of Tax and Fee Administration. Revenue and Taxation Code 6359 – Food Products
Prescription Medicines and Medical Devices
Prescription medicines dispensed by a pharmacist or furnished directly by a physician for treatment are exempt.9California Department of Tax and Fee Administration. Revenue and Taxation Code 6369 – Prescription Medicines Certain medical devices are also exempt, including hemodialysis products, ostomy supplies, and insulin furnished for diabetes treatment.10California Department of Tax and Fee Administration. Regulation 1591.1 – Specific Medical Devices, Appliances, and Related Supplies Over-the-counter medications generally don’t qualify.
Digital Products and Software
Under current law, sales tax applies to prewritten software only when it’s delivered on physical media like a disc or USB drive. Software downloaded electronically and cloud-based subscriptions are not taxed. The Governor has proposed extending the sales tax to all prewritten software regardless of delivery method, but that change would not take effect until January 1, 2027 at the earliest, and custom software would remain exempt.11Legislative Analyst’s Office. The 2026-27 Budget – Sales Tax on Prewritten Software
Services
Professional services that don’t involve handing over a physical product are generally not taxable. A consultation with an attorney or an architect’s design work doesn’t trigger sales tax unless the transaction bundles in tangible goods.
Use Tax on Online and Out-of-State Purchases
If you buy something from an out-of-state retailer that doesn’t collect California sales tax, you owe use tax at the same rate that would have applied locally. This covers online purchases, catalog orders, and anything you buy while traveling and bring back to Humboldt County. The rate mirrors whatever your local combined sales tax rate would be.12California Department of Tax and Fee Administration. Use Tax
The easiest way for individuals to report use tax is on the California state income tax return, which includes a worksheet and a lookup table. Businesses that make more than $10,000 in purchases subject to use tax per calendar year must register as a qualified purchaser with the CDTFA and report directly.12California Department of Tax and Fee Administration. Use Tax
If You Are Collecting the Tax
Any business selling or leasing tangible goods in Humboldt County needs a California seller’s permit before collecting sales tax, whether retailer, wholesaler, or manufacturer.13California Department of Tax and Fee Administration. Obtaining a Sellers Permit Registration is free through the CDTFA website. You’ll provide your federal EIN or Social Security Number, an estimate of monthly taxable sales, and standard business details.
If you’re only selling at a temporary location for 90 days or less, such as a farmers’ market booth, craft fair, or holiday pop-up, you need a temporary seller’s permit instead. Each one covers up to 90 days at a single location, and you can apply up to 90 days before your start date.14California Department of Tax and Fee Administration. Temporary Sellers If you already hold a permanent seller’s permit, you register a sub-permit for the temporary location rather than a separate temporary permit.
The CDTFA assigns every permit holder a filing frequency based on reported or anticipated sales: monthly, quarterly, quarterly with prepayment, annual, or fiscal-year.15California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns Higher-volume businesses file more often. Returns go through the CDTFA online portal, where you report gross sales, subtract documented exemptions, and calculate the tax due. You can pay by electronic bank withdrawal, credit card, or check, but some businesses are required to pay by electronic funds transfer and face a penalty for using other methods.16California Department of Tax and Fee Administration. Online Payments Frequently Asked Questions
Missing a deadline gets expensive quickly. California imposes a 10% penalty for failing to pay on time and a separate 10% penalty for failing to file, capped at a combined 10% per return, with interest running on top from the date the tax was due.17California Department of Tax and Fee Administration. Revenue and Taxation Code 6591 – Interest and Penalties The interest rate is the federal underpayment rate plus three percentage points, recalculated every six months.18California Department of Tax and Fee Administration. Regulation 1703 – Interest and Penalties
Keep sales and use tax records for at least four years unless the CDTFA gives written permission to destroy them sooner.19California Department of Tax and Fee Administration. Sales and Use Tax Records If you use a point-of-sale system that overwrites data in less than four years, export and preserve it externally. “The system deleted it” is not a defense in an audit.
A Note on Measure S
Humboldt County’s Measure S often comes up alongside sales tax questions, but it is a separate cultivation excise tax on commercial cannabis growers, charged at $1 to $3 per square foot depending on the type of grow.20County of Humboldt. Measure S – Local Commercial Marijuana Cultivation Measure It applies to cultivators on top of the standard sales tax owed when finished product is sold at retail, and does not affect what consumers or other businesses pay at the register.