The San Fernando sales tax rate is 10.50% as of April 1, 2026, and it applies to most retail purchases of physical goods made within city limits.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That rate is higher than California’s 7.25% statewide minimum because Los Angeles County and the City of San Fernando have each added their own layers on top.
How the 10.50% Rate Is Built
Every California sales tax rate starts from the same 7.25% statewide base, which funds the state general fund along with local public safety, health, social services, and county transportation and operations.2California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate
Los Angeles County voters have stacked several district taxes on top of that base over the decades:
- Proposition A (1980) adds 0.50% for regional transit, funding Metro bus and rail operations.3LA Metro. Propositions A and C
- Proposition C (1990) adds another 0.50% for Metro operations.3LA Metro. Propositions A and C
- Measure R (2008) adds 0.50% for new rail lines, highway improvements, and local transit programs.4LA Metro. Measure R
- Measure M (2016) adds 0.50% with no expiration date, dedicated to the county’s long-term transportation buildout.5LA Metro. Measure M
- Measure H (March 2017) adds 0.25% for homelessness prevention and services, including mental health treatment, emergency housing, and job training.6Ballotpedia. Los Angeles County Measure H (March 2017)
The city’s own Measure SF adds the final 0.75%, bringing the total to 10.50%.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates San Fernando voters approved Measure SF in November 2020, replacing an earlier 0.50% local tax. The ballot measure described its purpose as funding street and sidewalk improvements, public infrastructure, local business reinvestment, public Wi-Fi, and long-term debt reduction, with revenue projected at roughly $1.1 million per year.7Ballotpedia. San Fernando, California, Measure SF, Sales Tax (November 2020) The money flows into the city’s general fund, so the city council decides where it goes year to year.
What Gets Taxed
California’s sales tax applies to retail sales of tangible personal property, which the Revenue and Taxation Code defines as physical items that can be seen, weighed, measured, felt, or touched.8California Department of Tax and Fee Administration. Revenue and Taxation Code 6016 – Tangible Personal Property In everyday terms, that covers clothing, electronics, furniture, appliances, motor vehicles, building materials, and most other physical goods sold at retail.
Services generally are not taxed. Hiring an accountant, a lawyer, or a plumber to fix a pipe will not trigger sales tax. The important exception is fabrication. When someone creates, produces, or processes a new physical product for you, the charge for that work is taxable.9California Department of Tax and Fee Administration. Labor Charges (Publication 108) A jeweler making a custom ring or a metal shop fabricating a bracket to your specifications will charge the full 10.50% on the total bill, including labor, because the end result is a new piece of tangible property. Repair labor, by contrast, is often not taxable when billed separately from parts. That distinction is worth understanding if you’re getting quotes from contractors or repair shops.
Common Exemptions
Groceries and Unprepared Food
Most food purchased for home consumption is exempt from sales tax under Revenue and Taxation Code Section 6359. The exemption covers a broad range: produce, meat, dairy, eggs, cereal, bread, canned goods, frozen food, bottled water, and fruit juice all qualify.10California Department of Tax and Fee Administration. Revenue and Taxation Code 6359 – Food Products The line gets drawn at preparation. Hot prepared food, food sold for immediate consumption on the premises, and items heated by the retailer are taxable. A cold sandwich from the grocery deli is exempt; the same sandwich heated up is not. Carbonated beverages and alcohol are always taxable regardless of how they are sold.
Prescription Medicine and Medical Devices
Prescription medications dispensed by a licensed pharmacist or furnished by a physician for treatment are exempt under Revenue and Taxation Code Section 6369.11California Legislative Information. California Revenue and Taxation Code 6369 Over-the-counter drugs you buy without a prescription do not qualify and are taxed at the full 10.50% rate. Certain medical devices like prosthetics and orthopedic aids also receive exemptions under California law, though the specifics depend on the device and its intended use.
Online and Out-of-State Purchases
If you buy something from an out-of-state retailer that doesn’t collect California sales tax, you owe use tax at the same 10.50% rate. Use tax exists to prevent an end run around local sales taxes by ordering from states with lower rates. Most people encounter it with online purchases from smaller retailers or private-party purchases of vehicles or equipment from other states.
California gives you a few ways to pay. The simplest is to report the amount on your state income tax return using a worksheet in the return’s instructions, or by using the CDTFA’s Use Tax Lookup Table for an estimate based on your income. You can also pay directly through the CDTFA’s online services. If you hold a seller’s permit, you’re required to report use tax on business purchases with your regular sales and use tax return.12California Department of Tax and Fee Administration. California Use Tax, Good for You. Good for California
In practice, most large online retailers already collect the tax at checkout. If you buy on Amazon, eBay, Etsy, or a similar platform from a third-party seller, the platform itself is responsible for collecting and remitting California sales tax on that transaction. California’s Marketplace Facilitator Act, codified starting at Revenue and Taxation Code Section 6040, treats the platform as the retailer for tax purposes whenever it facilitates a sale by listing products, processing payments, or handling fulfillment.13California Department of Tax and Fee Administration. Sales and Use Tax Law – Chapter 1.7 For consumers, the practical result is that you’ll see the correct 10.50% rate charged automatically based on the delivery address, with no need to self-report use tax later.
If You Sell in San Fernando
Seller’s Permit
Any business selling or leasing tangible personal property in California needs a seller’s permit from the CDTFA before making sales. This applies whether you’re a corporation, partnership, LLC, or sole proprietor, and whether you sell wholesale or retail. The permit itself is free, though the CDTFA may require a security deposit based on your projected tax liability to cover potential unpaid taxes if the business later closes.14California Department of Tax and Fee Administration. Obtaining a Seller’s Permit Even temporary selling operations lasting up to 90 days, like holiday pop-ups or rummage sales, require a temporary seller’s permit.
Resale Certificates
Businesses that buy inventory for resale don’t pay sales tax on those purchases, but only if they provide the seller with a valid resale certificate. Under CDTFA Regulation 1668, the certificate must include the purchaser’s name and address, their seller’s permit number, a description of the property, the purchaser’s signature, and the specific phrase “for resale.” Using vague language like “exempt” or “non-taxable” instead of “for resale” will invalidate the certificate.15California Department of Tax and Fee Administration. Regulation 1668 A resale certificate stays valid until the purchaser revokes it in writing. There is no automatic expiration. If a seller accepts a certificate for goods that clearly aren’t the kind of property the buyer normally resells, that’s a red flag that can cost the seller during an audit.
Collecting and Remitting
Businesses with a seller’s permit must collect the full 10.50% on taxable sales in San Fernando and remit it to the CDTFA on a monthly, quarterly, or annual schedule depending on sales volume.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates Charging the wrong rate leaves the business on the hook for the difference, so verify your rate on the CDTFA’s website whenever district taxes change.