The Northridge sales tax rate is 9.75 percent as of April 2026. Because Northridge is a neighborhood inside the City of Los Angeles rather than its own incorporated city, it uses the citywide Los Angeles rate, and that rate applies to most purchases of physical goods made at local stores or delivered to a Northridge address.
How the 9.75 Percent Is Built
Every sales tax rate in California starts from the same statewide base of 7.25 percent. Within that base, 1.25 percent is a uniform local tax imposed in every city and county under the Bradley-Burns Uniform Local Sales and Use Tax Law, and the remaining 6 percent goes to the state’s general fund and other statewide programs.1California Department of Tax and Fee Administration. Tax Guide for Local Jurisdictions and Districts – Implementing New Local Jurisdictions or District Taxes The extra 2.5 percent that gets Northridge to 9.75 comes from voter-approved district taxes layered on top.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
Two of those district taxes are Measure R and Measure M. Measure R, approved by two-thirds of LA County voters in 2008, adds a half-cent dedicated to new rail lines, bus rapid transit, carpool lanes, and local transportation programs.3LA Metro. Measure R Measure M, passed in 2016, adds another half-cent focused mostly on expanding public transit, with over 65 percent of its revenue going toward new rail and bus connections.4Eno Center for Transportation. Measure M – Lessons from a Successful Transportation Ballot Campaign The remaining district taxes fund other county and city services.
What You Pay Tax On
California sales tax applies to “tangible personal property,” which the Revenue and Taxation Code defines as anything that can be seen, weighed, measured, felt, or touched.5California Legislative Information. California Code Revenue and Taxation Code 6016 – Tangible Personal Property A television, a couch, clothing, electronics bought at a Northridge retailer: 9.75 percent on the full purchase price.
Labor is where it gets fiddly. Fabrication labor, meaning work that creates or assembles a new product, is treated as part of the sales price and taxed. A jeweler setting a stone into a ring or a shop building custom cabinetry rolls that labor into the taxable amount. Installation labor is different. Attaching or installing a finished product onto real property, like mounting a TV on a wall or installing an appliance, is exempt from sales tax so long as the labor charge appears separately on the invoice.6California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6012 When labor and materials are billed as one bundled price, the whole amount is typically taxable. Ask for the breakdown.
Digital Products and Software
California’s approach to digital goods catches many people off guard. As of 2026, the state only taxes prewritten software when it’s delivered on physical media like a disc or USB drive. Prewritten software you download, and software you access remotely through a subscription, are both exempt. Custom-built software is also exempt regardless of how it’s delivered.7Legislative Analyst’s Office. The 2026-27 Budget – Sales Tax on Prewritten Software Digital content like music files, e-books, and streaming video is untaxed under current law.
What’s Exempt
A few categories of everyday purchases are specifically carved out by state law.
Groceries
Food products bought for home preparation are exempt from sales tax. That covers produce, meat, dairy, eggs, cereal, bread, canned goods, coffee, bottled water, and fruit juice.8California Legislative Information. California Revenue and Taxation Code 6359 – Food Products The exemption disappears when food is sold hot, served as a meal at a restaurant or counter, or sold somewhere meant for on-site eating.9California Department of Tax and Fee Administration. Revenue and Taxation Code 6359 – Food Products A cold sandwich from a grocery deli is exempt; a hot burrito from the same deli is not. Carbonated beverages and alcohol don’t qualify either and remain fully taxable.
Prescription Medicines
Medicines prescribed by a licensed physician, dentist, or podiatrist and dispensed by a registered pharmacist are exempt.10California Legislative Information. California Revenue and Taxation Code 6369 – Prescription Medicines The exemption also covers medicines furnished directly by a doctor during treatment, and medicines sold to health facilities for patient care.11California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6369 Over-the-counter products you grab off the shelf without a prescription do not qualify.
Nonprofits Are Not Automatically Exempt
One common misconception worth flagging: 501(c)(3) status does not create a blanket sales tax exemption. Nonprofit organizations in California benefit from the same exemptions any buyer gets, like food for human consumption and prescription medicines, but they still pay sales tax on most tangible goods. Certain charitable organizations may qualify for narrower exemptions under state law.12California Department of Tax and Fee Administration. Nonprofit/Exempt Organizations
Buying From Out of State: Use Tax
When you buy something from an out-of-state retailer that doesn’t charge California sales tax, you still owe use tax at the same rate that would have applied locally. For a Northridge address, that’s 9.75 percent. The use tax exists to keep buyers from avoiding state and local taxes by ordering from sellers elsewhere.
You can report use tax once a year on your California income tax return, using Form 540 or 540 2EZ. For items under $1,000 that aren’t vehicles, vessels, or aircraft, the CDTFA’s Use Tax Lookup Table lets you estimate the amount instead of tracking down every receipt. Use tax is due by April 15 of the year following the purchase. You can also pay directly through the CDTFA’s online portal after each purchase by filing a one-time use tax return.13California Department of Tax and Fee Administration. California Use Tax for Personal Use If you already paid sales tax to another state on the same purchase, California generally gives you credit for that amount so you aren’t taxed twice.
If You’re Selling in Northridge
Anyone engaged in business in California who intends to sell or lease tangible personal property needs a seller’s permit from the CDTFA.14California Department of Tax and Fee Administration. Obtaining a Seller’s Permit That covers Northridge brick-and-mortar shops, online sellers, and anyone making sales at swap meets or pop-up events. Registration is free through the CDTFA’s website.15California Department of Tax and Fee Administration. California Department of Tax and Fee Administration
If you’re buying inventory to resell, you don’t pay sales tax on those purchases. You give the seller a completed resale certificate (CDTFA-230) with your seller’s permit number, a description of the property, and your business information.16California Department of Tax and Fee Administration. California Resale Certificate The law presumes every sale is taxable until the seller can prove otherwise.17California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6091 Using a resale certificate for personal purchases is where sellers get into trouble. A buyer who knowingly misuses one owes the full tax plus interest, a penalty of 10 percent of the tax or $500 (whichever is greater) per improper purchase, and a 25 percent penalty if fraud is involved. In the worst cases, misuse is a misdemeanor carrying fines between $1,000 and $5,000, up to a year in jail, and possible revocation of the seller’s permit.18California Department of Tax and Fee Administration. Sales for Resale – Valid Resale Certificates
Once you hold a permit, you file sales and use tax returns on a schedule the CDTFA assigns based on your sales volume. Filing frequencies include monthly, quarterly, quarterly with prepayment, and annual.19California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns Returns and payments go through the CDTFA’s secure portal.20California Department of Tax and Fee Administration. Online Services – File a Return Missing a deadline is expensive. A late return triggers a 10 percent penalty on the tax owed, and a late payment triggers another 10 percent, though the combined penalty for a single return is capped at 10 percent of the taxes due for that period.21Justia. California Revenue and Taxation Code 6591 – Interest and Penalties Interest accrues at 10 percent annually on any unpaid balance from the original due date until payment.22California Department of Tax and Fee Administration. Interest Rates If you can’t pay in full, file on time anyway. That alone cuts the penalty in half.