The sales tax rate in Pinole is 10.25 percent as of 2026. That rate applies to most retail purchases of physical goods made within city limits. It took effect after voters approved Measure I in November 2024, a half-cent general-purpose city sales tax that lifted the previous 9.75 percent rate.1Ballotpedia. Pinole, California, Measure I, Sales Tax Measure (November 2024)
Where the 10.25 Percent Comes From
The total is a stack of state, county, transit, and city taxes. The California Department of Tax and Fee Administration (CDTFA) collects every layer.
The Statewide 7.25 Percent Base
Every California city starts here. The base splits into six pieces:2California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate
- State General Fund: 3.9375%
- Local Public Safety Fund: 0.50%
- Local Revenue Fund (1991 Realignment): 0.50%
- Local Revenue Fund 2011: 1.0625%
- County Transportation: 0.25%
- City/County Operations (Bradley-Burns): 1.00%
The 3.00 Percent in District Taxes
Pinole shoppers pay another 3.00 percent in voter-approved district taxes. That figure was 2.50 percent before Measure I.3City of Pinole. Resolution Placing Half-Cent Sales Tax Measure on November 5, 2024 Ballot The components:
- Measure S (2006), city half-cent sales tax: 0.50%
- Measure S (2014), city half-cent sales tax: 0.50%
- Measure I (2024), city half-cent general-purpose sales tax: 0.50%1Ballotpedia. Pinole, California, Measure I, Sales Tax Measure (November 2024)
- BART (exempt from the usual 2 percent local cap): 0.50%
- Contra Costa County: 0.50%
- Contra Costa Transportation Authority (Measure J, 2004): 0.50%4Contra Costa Transportation Authority. Funding
None of the three city measures carries an expiration date.
What You Pay the Tax On
The 10.25 percent rate applies to retail sales of tangible personal property. Clothing, electronics, furniture, appliances, and household goods bought from a Pinole retailer are all taxable. Prepared food is taxable whether you eat it at the restaurant or take it home.5California Department of Tax and Fee Administration. Tax Guide for Restaurant Owners – Industry Topics
Services on their own are generally not taxed. When a service produces a physical item, though, the sale of that item is taxable. Custom furniture, printed marketing materials, and fabricated metal parts all count because the end product is tangible personal property made to order.6California Legislative Information. California Code Revenue and Taxation Code 6006 – Sale
A Restaurant Trap: the 80/80 Rule
If more than 80 percent of a food business’s gross receipts come from food sales, and more than 80 percent of the food it sells is taxable (hot food, for example), then all of its to-go sales become taxable too, including cold items like a bottled water or a packaged salad. The only way out is separately tracking cold to-go food with documented register records. Without that, the CDTFA treats 100 percent of sales as taxable. The rule applies location by location, so a chain with multiple Pinole stores could be treated differently at each one.5California Department of Tax and Fee Administration. Tax Guide for Restaurant Owners – Industry Topics
What’s Exempt
Several categories of purchases carry no sales tax at all. These exemptions are set by state law and apply the same way in every California city.
- Groceries bought for home consumption, including produce, meat, dairy, bread, and cereal. The exemption disappears once food is served as a meal, heated, or sold for on-premises consumption.7California Legislative Information. California Code Revenue and Taxation Code 6359
- Prescription medicine dispensed by a registered pharmacist on the order of a licensed physician, dentist, or podiatrist. Medicines furnished by a doctor directly to a patient also qualify.8California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6369
- Gas, electricity, water, and steam delivered to consumers through mains, lines, or pipes.7California Legislative Information. California Code Revenue and Taxation Code 6359
Selling Your Own Stuff
If you sell personal belongings — a used couch, old golf clubs, outgrown baby gear — those transactions are usually exempt as “occasional sales” under California law, provided they aren’t frequent enough to look like a business.9California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6006.5 Vehicles, vessels, and aircraft are carved out and remain taxable no matter how rarely you sell one.10California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6367
Online and Out-of-State Purchases
When you buy something from an out-of-state seller and no California sales tax is charged, you owe use tax at the same 10.25 percent Pinole rate. Use tax exists so residents can’t dodge sales tax by buying across state lines. Most large online retailers now collect California tax automatically, because out-of-state sellers must register and collect once their gross sales into California exceed $500,000 in the current or previous calendar year. California uses the dollar threshold alone, with no separate transaction count.11California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California
Smaller sellers and private-party purchases from other states can still leave you owing use tax directly. Individuals can report it on their California income tax return using the CDTFA lookup table, or pay through the CDTFA’s online portal.12California Department of Tax and Fee Administration. California Use Tax
If your untaxed purchases top $10,000 in a calendar year (not counting vehicles, vessels, or aircraft), California labels you a “qualified purchaser.” You then have to register with the CDTFA and file an annual use tax return by April 15.12California Department of Tax and Fee Administration. California Use Tax