The sales tax rate in Larkspur, California is 9.25 percent in 2026, charged on most retail purchases of physical goods within city limits.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates – January 1, 2026 through March 31, 2026 That figure is confirmed through at least March 31, 2026, and it stacks five separate state, county, and city taxes into the single number you see at the register.
What Makes Up the 9.25 Percent
The rate is the sum of five layers:
- California statewide base — 7.25 percent, collected by every retailer in the state for general funds and local public safety.
- Marin County Transportation Authority — 0.50 percent, for county transportation projects.
- Marin Parks and Open Space — 0.25 percent, for parks and open space preservation.
- Marin Wildfire Prevention Authority — 0.50 percent, for wildfire prevention and vegetation management.
- Larkspur Measure B — 0.75 percent, a local general-purpose tax approved by city voters with no sunset date. It replaced an earlier 0.50 percent local tax (Measure C, 2013).
The three county-level district taxes total 1.25 percent and apply across Marin. Measure B is specific to Larkspur. California law caps combined local district taxes in any county at 2 percent, and Larkspur sits at that ceiling.2California Department of Tax and Fee Administration. Revenue and Taxation Code 7251.1 – Limitation: Rate of Tax A neighboring city with different voter-approved measures can land at a different total even though the county pieces match.
What the Rate Applies To
Sales tax in Larkspur applies to retail sales of tangible personal property. Clothing, electronics, furniture, appliances, building materials, housewares — if you can hold it, it’s almost certainly taxable unless a specific exemption applies.
Labor is a narrower question. Labor that creates or assembles a new product is taxable, so a cabinetmaker building custom shelves charges tax on fabrication labor. Labor to install or repair something that already exists is generally not taxable on its own.3California Department of Tax and Fee Administration. Publication 108 – Taxable Labor
Digital Products
California does not tax most digital goods. Downloads of software, e-books, music, mobile apps, and streaming subscriptions are generally exempt as long as nothing physical is included with the purchase. A movie you stream or download carries no sales tax; the same movie on a Blu-ray disc does.
Common Exemptions
Several everyday categories fall outside the 9.25 percent:
- Groceries. Food purchased for home consumption — produce, meat, dairy, bread, canned goods — is not taxed. The exemption disappears when food is sold hot, served as a prepared meal, or eaten on the seller’s premises.4California Department of Tax and Fee Administration. Common Sales and Use Tax Nontaxable Sales and Partial Exemptions
- Prescription medicines. Drugs prescribed by a licensed provider and dispensed by a pharmacy are exempt under Revenue and Taxation Code Section 6369.5California Department of Tax and Fee Administration. Regulation 1591
- Medical devices. Prosthetics, orthotic braces, permanently implanted devices, and artificial limbs qualify as tax-exempt “medicines” under California law. The device must diagnose, treat, or assist with a medical condition; a general fitness tracker doesn’t qualify, but a programmable insulin pump does.5California Department of Tax and Fee Administration. Regulation 1591
The hot-versus-cold food line catches people out. A rotisserie chicken from the deli counter is taxable because it’s sold hot. The same chicken sold cold the next day as a packaged item is not. Hot bakery items and hot coffee sold for a separate price are exceptions and remain exempt.4California Department of Tax and Fee Administration. Common Sales and Use Tax Nontaxable Sales and Partial Exemptions
Out-of-State Purchases and Use Tax
When you buy a taxable item from an out-of-state retailer that doesn’t collect California tax, you owe use tax at the same 9.25 percent rate. It’s based on the purchase price and tied to where you use or store the item, which for personal purchases is your home.6California Department of Tax and Fee Administration. California Use Tax For Personal Use Most people run into this with small online retailers, out-of-state craft fairs, or items brought back from travel.
Large remote sellers rarely leave this to the buyer anymore. Since 2019, any out-of-state retailer with more than $500,000 in annual gross sales of tangible goods into California must register with the California Department of Tax and Fee Administration (CDTFA) and collect use tax at checkout, the same way a local business collects sales tax.7California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California That threshold is higher than the $100,000 floor most other states use.
If You’re Selling in Larkspur
Businesses selling tangible goods in Larkspur must register for a seller’s permit with the CDTFA before making a first sale. This covers brick-and-mortar stores, farmers’ market vendors, and online sellers shipping from a Larkspur location.8California Department of Tax and Fee Administration. Do You Need a California Seller’s Permit? – Publication 107 The permit is free, and buyers purchasing inventory for resale can present a resale certificate to shift the tax to the eventual retail sale rather than paying it on wholesale stock.9California Department of Tax and Fee Administration. Sales for Resale – Publication 103 A resale certificate is not a workaround for personal purchases; the CDTFA penalizes misuse and can pursue criminal charges for intentional abuse.