The sales tax in Fresno, CA is 8.35%. That rate applies to most retail purchases of physical goods within city limits and combines California’s 7.25% statewide base with 1.10% in local district taxes approved by Fresno County voters. Fresno sits in the middle of California’s range, where combined rates run from 7.25% to over 10.25% depending on local measures.
What the 8.35% Applies To
Sales tax in California attaches to retail sales of tangible personal property. In plain terms, that means physical items you can carry out of a store: clothing, electronics, furniture, appliances, sporting goods, auto parts, building materials, and most of what fills a hardware store or a big-box retailer. The tax is calculated on the total purchase price.
Several categories work differently, and the differences matter at the register.
Groceries
Most food bought at a grocery store is exempt. Bread, produce, meat, dairy, and canned goods sold for home preparation carry no sales tax. The exemption ends when food is sold hot, served as a meal, or eaten on the seller’s premises. A rotisserie chicken from the hot case is taxable; a raw chicken from the refrigerated section is not.1California Department of Tax and Fee Administration. Common Sales and Use Tax Nontaxable Sales and Partial Exemptions
Prescription Medicine
Prescription medications dispensed by a pharmacist, or furnished directly by a physician, dentist, or podiatrist for patient treatment, are exempt under California Revenue and Taxation Code Section 6369. The exemption covers medicines prescribed for human treatment whether you pick them up at a pharmacy, receive them in a doctor’s office, or get them administered at a health facility.2California Department of Tax and Fee Administration. California Revenue and Taxation Code 6369 – Prescription Medicines
Digital Products
California generally does not tax digital goods delivered purely over the internet. Software downloads, e-books, streaming subscriptions, mobile apps, and digital music are typically exempt when no physical media changes hands. Add a physical copy, though, and the entire transaction usually becomes taxable. A $60 video game downloaded from an online store is tax-free; the same game on a disc from a retailer costs an extra $5.01 in Fresno sales tax.
Services
Most services are not subject to sales tax. Haircuts, legal consultations, accounting, and home cleaning are untaxed. The line blurs when a service involves creating a physical product. Custom furniture built to order, for instance, is taxable because the end result is tangible personal property.
Online and Out-of-State Purchases
When you buy something from an out-of-state or online retailer that doesn’t collect California sales tax, you owe use tax at the same 8.35% rate. Use tax applies whenever you bring tangible goods into Fresno for personal use, storage, or consumption.
Most large online retailers now collect California tax automatically. The state requires any retailer with more than $500,000 in annual sales delivered into California to register with the California Department of Tax and Fee Administration and collect tax on those sales, whether or not the retailer has a physical presence in the state.3California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California
If you make a purchase where no tax was collected, perhaps from a small out-of-state seller or an overseas vendor, you’re responsible for reporting and paying the use tax yourself. The simplest way to handle it is on your California income tax return using Form 540 or 540 2EZ, which includes a line for use tax. You can also report directly to the CDTFA after each purchase. Use tax is due by April 15 of the year following the purchase.4California Department of Tax and Fee Administration. California Use Tax For Personal Use
If you paid sales tax to another state on a purchase you later bring to California, you can generally claim a credit for the tax already paid. You only owe the difference if California’s rate is higher than what you already paid.
Where the Local 1.10% Goes
Four voter-approved district taxes make up the 1.10% that Fresno adds on top of California’s 7.25% base. Each funds a specific local priority.
Measure C contributes 0.50% for road repairs, bridge upgrades, highway safety improvements, and public transit throughout Fresno County. It was originally passed in 1986 and renewed in 2006, with the current authorization running through 2026.5Fresno Council of Governments. Measure C
Measure B adds 0.125% for the Fresno County Public Library system, funding over half of the library’s annual operating budget. Voters renewed Measure B in 2012, and the current authorization runs through 2029.6Fresno County Public Library. Measure B
Measure Z adds 0.10% for the Fresno Chaffee Zoo, covering capital improvements, operations, school field trip programs, and keeping admission affordable.7Fresno Chaffee Zoo. Measure Z
Measure P, the Fresno Clean and Safe Neighborhood Parks Tax, adds 0.375% for park safety, playground renovations, youth and senior recreation, trails, the San Joaquin River Parkway, and arts and culture access. The city ordinance dedicates all revenue to a separate account that can only be spent on those purposes.8City of Fresno. Fresno Code of Ordinances Chapter 7 – City Finances, Revenue, and Taxation
Changes on the Horizon
Fresno’s 8.35% rate is not locked in. The Measure C transportation tax expires at the end of its current term in 2026, and a proposed 30-year renewal on the November 2022 ballot fell short. It received about 58% support, which did not meet the two-thirds supermajority California requires for special taxes. Unless a new transportation measure passes, Fresno’s combined rate would drop to 7.85% once Measure C sunsets.9County of Fresno. Measure C Fresno County Road Repair and Transportation Improvement Measure
Measure B’s library funding carries a 2029 expiration date and will eventually need voter renewal to continue. Watching local ballot measures is the only reliable way to know whether these rates persist, shrink, or get replaced.