LA County Sales Tax Increase: Measure A, City Rates, and Exemptions

Los Angeles County’s sales tax went up by a net 0.25% on April 1, 2025, when Measure A took effect. The measure added a half-cent (0.50%) countywide tax for homelessness services and affordable housing, but it also repealed the older quarter-cent Measure H tax that had been on the books since 2017, so the actual bump at the register is a quarter of one percent. Combined rates across the county now run from about 9.75% in cities like Beverly Hills and Cerritos to 11.25% in Lancaster and Palmdale, depending on which local district taxes apply where you shop.1City of West Hollywood. LA County Sales Tax Rate Change Goes into Effect on Tuesday, April 1, 2025

On a $100 taxable purchase, the net change works out to about 25 cents.

What Measure A Did and Why It Matters

LA County voters approved Measure A in November 2024. It imposes a 0.50% countywide transactions and use tax to fund homelessness prevention, affordable housing construction, housing-with-services programs, and support for vulnerable renters.2LA County Homeless Services & Housing. Measure A3LA County Homeless Services & Housing. The Facts About Measure A

The measure did two things at once. It doubled the rate dedicated to homelessness (from 0.25% to 0.50%), and it stripped out the sunset date. Measure H had been set to expire in 2027; Measure A has no built-in expiration. Voters would have to affirmatively repeal it to end the tax. So the change most shoppers will notice is small, but the underlying policy shift is larger: homelessness funding is now a permanent line in the county’s sales tax rather than a temporary one up for renewal.

What You’ll Pay Now by City

After April 1, 2025, most LA County cities settled into a combined rate between 9.75% and 10.50%, with a handful going higher. Cities that previously charged around 10.25% now charge 10.50%. Lancaster and Palmdale reach 11.25%, the highest in the county.1City of West Hollywood. LA County Sales Tax Rate Change Goes into Effect on Tuesday, April 1, 2025

The California Department of Tax and Fee Administration (CDTFA) keeps a searchable database of current rates by city and county, updated whenever a new district tax takes effect.4California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That’s the most reliable place to check your ZIP code. Rates typically change on the first day of a calendar quarter: January 1, April 1, July 1, or October 1.

Why the Rate Varies So Much Across the County

Every California purchase carries a stack of taxes. The statewide base is 7.25%, and it applies uniformly everywhere in the state.5California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information The Bradley-Burns Uniform Local Sales and Use Tax Law adds another 1% that goes to the city or county where the sale happens.6Justia. California Revenue and Taxation Code 7200-7212 – Bradley-Burns Uniform Local Sales and Use Tax Law On top of that sit district taxes, which are voter-approved levies for specific purposes like transportation, public safety, or homelessness. Measure A is a district tax.7California Department of Tax and Fee Administration. Tax Guide for Local Jurisdictions and Districts – Implementing New Local Jurisdictions or District Taxes

State law caps combined district taxes in a single county at 2%.8California Legislative Information. California Revenue and Taxation Code 7251-1 That would suggest a ceiling around 10.25%, but the state legislature has repeatedly passed laws letting specific LA County jurisdictions exceed the cap. That is how Lancaster and Palmdale reach 11.25%. Each carve-out requires its own enabling legislation, so the cap acts more as a default than an absolute limit.

What Isn’t Taxed

When rates climb, exemptions become more valuable. Measure A does not change any of the state-level exemptions below; local measures cannot override them.

Groceries and Food for Home Consumption

Most food bought for home consumption is exempt. That covers produce, dairy, meat, bread, cereals, eggs, canned goods, bottled water, and most non-carbonated beverages. Carbonated drinks and alcohol are taxable.9California Legislative Information. California Revenue and Taxation Code 6359

Whether prepared food is exempt depends on how it’s sold, not just what it is. A cold deli sandwich from a grocery store is generally exempt. That same sandwich, heated and served with a plate at a counter, becomes taxable. Food sold through vending machines, at venues with admission charges, or at locations set up primarily for eating on-site is taxable even when you order it to go.9California Legislative Information. California Revenue and Taxation Code 6359 The simplest test: if it’s cold, unheated, and going home with you, it’s almost certainly exempt.

Prescription Medicines

Prescription medications dispensed by a registered pharmacist, or furnished directly by a licensed physician, dentist, or podiatrist for patient treatment, are exempt from sales and use tax.10California Legislative Information. California Revenue and Taxation Code 6369 Over-the-counter medicines bought without a prescription do not qualify.

Menstrual Products

Tampons, sanitary napkins, menstrual cups, and menstrual sponges are exempt from sales and use tax. The exemption was originally temporary but became permanent when the legislature removed its sunset date in 2021.11California Department of Tax and Fee Administration. Revenue and Taxation Code 6363.10

Online and Out-of-State Purchases

Sales tax isn’t the only rate that rose with Measure A. The corresponding use tax went up by the same amount. Use tax applies when you buy something from an out-of-state or online seller that doesn’t collect California tax at checkout; you owe the same combined rate you’d pay at a local store.

Most large online retailers already collect California tax automatically. Out-of-state retailers with more than $500,000 in annual California sales are required to register with the CDTFA and collect all applicable district taxes, including Measure A, on shipments to LA County addresses.12California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California Once a retailer crosses that threshold in a calendar year, the collection obligation runs through the following year even if sales drop back down.

Smaller sellers and private-party purchases are where use tax typically comes up for individuals. If your untaxed purchases exceed $10,000 in a calendar year (excluding vehicles, vessels, and aircraft), you’re classified as a “qualified purchaser” and must register with the CDTFA and pay use tax annually by April 15.13California Department of Tax and Fee Administration. California Use Tax, Good for You. Good for California Below that threshold, tax is still technically owed, and most people report smaller amounts on their state income tax return instead of registering separately.

What Businesses Need to Do

Retailers in LA County were required to start collecting the new rate on April 1, 2025. There is no grace period. The CDTFA sends notifications and publishes special notices before each rate change so businesses can update their point-of-sale systems.14California Department of Tax and Fee Administration. Know Your Sales and Use Tax Rate New district taxes generally take effect at least 110 days after adoption and always on the first day of a calendar quarter, which gives retailers a built-in runway to prepare.

If a business undercharges customers because it didn’t update its rate in time, it still owes the correct amount to the state. Penalties are steep: 10% for late payment, 10% for late filing (with the combined penalty on a single return capped at 10%), and 6% for each missed prepayment (10% if the CDTFA finds negligence).15California Department of Tax and Fee Administration. Revenue and Taxation Code 659116California Department of Tax and Fee Administration. California Code of Regulations Title 18 Section 1703 Interest accrues on top. Confirming your current rate against the CDTFA lookup after any quarterly change is the cheapest way to stay clear of all of it.4California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates