The Marin County sales tax rate ranges from 8.25% to 9.25%, depending on the city where the sale takes place, as of April 2026.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates Most incorporated cities sit at the top of that range. A handful of smaller towns and the unincorporated areas sit at the bottom. The gap comes down to which local measures voters in each city have approved on top of the statewide base.
Rates by City
These rates are effective as of April 1, 2026:1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
- 9.25%: San Rafael, Novato, Larkspur, San Anselmo, Mill Valley, Sausalito
- 9.00%: Fairfax, Corte Madera
- 8.25%: Belvedere, Ross, Tiburon, and unincorporated Marin County
Rates change periodically as voters approve or sunset local measures. The CDTFA updates its rate tables on January 1 and April 1 each year, so it’s worth checking before a major purchase. You can confirm the current rate for any specific address using the CDTFA’s online rate lookup tool.2California Department of Tax and Fee Administration. Know Your Sales and Use Tax Rate
Which Rate Applies to Your Purchase
The rate is set by the location of the sale, not where you live. Buy furniture at a store in San Rafael and you pay 9.25%, even if you live in Ross and the delivery truck follows you home. For online orders shipped to a Marin County address, the rate is set by the delivery location instead.
Vehicles work differently. Sales tax on a car is based on where you register it, not where the dealership sits.3California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles Buy at a San Francisco dealer and register the car at your home in Novato, and you pay Novato’s 9.25%.
How the Rate Is Built
Every Marin County rate starts with California’s statewide base of 7.25%. That base funds a mix of state operations, local public safety, local health and social services, and county transportation and local government operations.4California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate
On top of that floor, Marin County adds district taxes. The most prominent is a countywide half-cent transportation sales tax under Measure AA, administered by the Transportation Authority of Marin, which generates roughly $35 million per year for road repairs, transit, and Safe Routes to Schools.5Transportation Authority of Marin. Measure AA Individual cities layer their own voter-approved district taxes on top of that. District taxes are authorized under California’s Transactions and Use Tax Law, and the combined district rate in any single county cannot exceed 2%.6California Department of Tax and Fee Administration. California Revenue and Taxation Code 7251.1 – Limitation: Rate of Tax That cap is why no Marin city crosses 9.25%, and the difference between an 8.25% town and a 9.25% city is entirely a matter of which local measures passed there.
What’s Taxed and What Isn’t
California sales tax applies to tangible personal property: clothing, electronics, furniture, and most household goods. Services generally aren’t taxed, because no physical product changes hands. The exemptions most people ask about involve food and medicine.
Groceries and Prepared Food
Most grocery items sold for home preparation are exempt. That includes produce, meat, dairy, bread, cereal, and canned goods.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8 Candy, snack foods, and bottled water from a grocery store are also exempt, as long as they aren’t sold for immediate on-site consumption.
The line shifts once food is heated or served for immediate eating. Hot prepared food from a restaurant, deli counter, or food truck is taxable. California also applies an 80-80 rule to restaurants and similar sellers: if more than 80% of a business’s gross receipts come from food and more than 80% of those food sales are taxable, then all sales become taxable unless the business separately tracks to-go sales of cold food.8California Department of Tax and Fee Administration. Tax Guide for Restaurant Owners Without that documentation, even a cold sandwich sold to go gets taxed. The rule is evaluated location by location.
Medicine
Prescription medications dispensed by a pharmacist are exempt, as are medicines furnished directly by a physician, dentist, or health facility for patient treatment.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8 Over-the-counter drugs purchased without a prescription are taxable.
Use Tax on Online and Out-of-State Purchases
When you buy something from an out-of-state seller who doesn’t charge California sales tax, you owe use tax at the same rate that would have applied locally.9California Department of Tax and Fee Administration. Use Tax Most large online retailers already collect the correct Marin rate at checkout, but the obligation still catches people who buy from smaller vendors, private sellers in other states, or while traveling.
You can report and pay use tax on your California state income tax return (Form 540 or 540 2EZ) by April 15 of the following year.10California Department of Tax and Fee Administration. California Use Tax For Personal Use If you didn’t save receipts, the CDTFA publishes a lookup table based on adjusted gross income that estimates use tax for personal items purchased at under $1,000 each. Someone earning $100,000 to $124,999, for example, has a table amount of $10.
Two situations don’t fit on the income tax return. If you make more than $10,000 in untaxed purchases per calendar year (excluding vehicles), you qualify as a “qualified purchaser” and must register with the CDTFA and file returns directly.9California Department of Tax and Fee Administration. Use Tax Vehicles, vessels, and aircraft are always reported separately, never on your income tax return.
Vehicle Purchases
Cars deserve their own look because the dollar amounts are large and the rules differ. The rate is tied to your registration address, which for a Marin resident means your city’s rate applies no matter where you bought the car.3California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles
For private-party sales, you typically pay the use tax when you register the vehicle with the DMV. Tax applies to the full purchase price, including any debt you assume and the fair market value of anything you trade. If you miss paying at registration, the tax is due to the CDTFA by the last day of the month following your purchase.3California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles
Vehicles received as genuine gifts are exempt. To qualify, the vehicle must be given with no payment, trade, or assumption of debt. The DMV may ask for a use tax clearance certificate from the CDTFA before completing the transfer, so have a signed statement from the former owner and a copy of the title ready.