The sales tax rate in the 91505 ZIP code (Burbank, California) is 10.50%.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That’s what you’ll see added at checkout on most physical goods bought within this part of Burbank, from furniture and electronics to clothing and household items.
How the Rate Breaks Down
The 10.50% is built in three layers.
California’s statewide minimum is 7.25%, which applies everywhere in the state.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information That base funds state general operations, local public safety, and mandatory county allocations.
Los Angeles County adds 2.50% through several voter-approved district taxes. The major measures include Proposition A and Proposition C for public transit, Measure R and Measure M for transportation infrastructure, and Measure H for homelessness services. The combined county layer is the largest single addition above the statewide floor.
The last 0.75% is Burbank’s own Measure P, a local transaction and use tax voters approved in November 2018 with no expiration date. Revenue from Measure P supports general city services including police and fire staffing, street repairs, earthquake retrofitting of city buildings, and senior and youth programs. An independent citizens’ oversight committee monitors how the city spends those funds.
What You Pay the Tax On
California sales tax applies to retail sales of tangible personal property, meaning anything you can physically touch, weigh, or measure.3California Department of Tax and Fee Administration. Sales and Use Tax in California Laptops, clothing, appliances, toys, furniture — if you buy a physical product at a Burbank store, expect 10.50% at checkout.
Some labor charges tied to creating new physical goods are taxable too. If you hire someone to fabricate custom cabinetry, the materials and fabrication labor are generally subject to sales tax. Pure services with no physical product involved, like hiring an accountant or a personal trainer, are not.
Digital Downloads and Software
California draws a sharp line between physical and digital delivery. Software, e-books, mobile apps, and other electronic products transmitted over the internet are generally not taxable.4California Department of Tax and Fee Administration. Internet Sales (Publication 109) Nontaxable Sales Download a movie or subscribe to a streaming music service, and no California sales tax applies. The catch: if the seller also provides a physical backup copy on a flash drive or disc, the entire transaction becomes taxable. The physical medium pulls the whole sale into the tangible-property category.
What’s Exempt from the 10.50%
Several everyday purchases are exempt from Burbank’s sales tax:
- Grocery food bought for home preparation and consumption, including produce, meat, dairy, bread, cereal, and canned goods.5California Legislative Information. California Revenue and Taxation Code RTC 6359
- Prescription medicine prescribed by a licensed physician, dentist, or podiatrist and dispensed by a registered pharmacist.6California Department of Tax and Fee Administration. Regulation 1591
- Medical devices such as prosthetics, orthotic braces and supports, artificial limbs, and certain implanted devices that replace or assist body functions.6California Department of Tax and Fee Administration. Regulation 1591
The grocery exemption trips people up more than the others. Hot prepared food, meals served at restaurants, and items sold for immediate consumption at the seller’s location are all taxable, even inside a grocery store.7California Department of Tax and Fee Administration. Common Sales and Use Tax Nontaxable Sales and Partial Exemptions A rotisserie chicken sold hot from the deli counter is taxable. The same chicken, refrigerated and packaged for you to heat at home, is exempt. Temperature and manner of sale matter more than the product itself.
Buying from Out of State
When you buy something from a retailer outside California and the seller doesn’t collect California sales tax, you owe use tax at the same 10.50% rate.8California Department of Tax and Fee Administration. California Use Tax Use tax applies whenever you bring goods into California, or have them shipped here, for your own storage or consumption. It exists to keep local retailers on equal footing with out-of-state sellers.
In practice, most large online retailers already collect California tax automatically. State rules require any out-of-state retailer with more than $500,000 in gross sales of tangible goods delivered into California during the current or preceding calendar year to register with the CDTFA and collect use tax.9California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision Major marketplaces like Amazon and eBay also collect on behalf of their third-party sellers. Where use tax still catches people off guard is on purchases from smaller out-of-state vendors, private-party vehicle purchases from other states, or items bought while traveling and brought home.