The sales tax in San Bernardino County starts at a 7.75% countywide floor and climbs with local district taxes, reaching 8.75% in most incorporated cities (including the city of San Bernardino, Fontana, Ontario, and Redlands) and topping out at 9.00% in Montclair. The rate you pay is set by where the sale happens, not where you live.
Current Rates by City
As of April 1, 2026, the California Department of Tax and Fee Administration lists these combined rates for San Bernardino County locations:1California Department of Tax and Fee Administration. California Sales and Use Tax Rates by County and City
- Unincorporated San Bernardino County: 7.75%
- Apple Valley: 8.75%
- Barstow: 8.75%
- Chino: 8.75%
- Colton: 8.75%
- Fontana: 8.75%
- Montclair: 9.00%
- Ontario: 8.75%
- Redlands: 8.75%
- San Bernardino: 8.75%
- Victorville: 8.75%
- Yucaipa: 8.75%
- Yucca Valley: 8.75%
For an address-specific lookup, the CDTFA runs a free tool at maps.cdtfa.ca.gov that returns the current rate for any street in California.2California Department of Tax and Fee Administration. Find a Sales and Use Tax Rate
What Makes Up the Rate
California’s statewide base is 7.25% and applies everywhere.3California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information San Bernardino County adds a half-cent through Measure I, a voter-approved transportation tax that runs through 2040 and funds highway, transit, and other local transportation projects.4San Bernardino County Transportation Authority. Measure I Funding Together those bring the countywide minimum to 7.75%. Anything above that comes from city-level district taxes layered on for purposes like public safety, infrastructure, or general fund support.
Where You Shop Sets the Rate
The seller’s location controls which district taxes apply, not your home address. Drive from an unincorporated area into Montclair to buy a sofa and you pay 9.00%; buy the same sofa from a store sitting in unincorporated county territory and you pay 7.75%. On everyday purchases the gap between 7.75% and 8.75% is barely noticeable. On a large appliance, a jewelry purchase, or a car, it starts to matter.
What’s Taxed and What Isn’t
California sales tax applies to retail sales of tangible personal property — physical items like furniture, electronics, appliances, and clothing.5California Department of Tax and Fee Administration. Applying Tax to Your Sales and Purchases Unlike some states, California does not exempt clothing.
Groceries
Food bought for home consumption is generally exempt.6California Department of Tax and Fee Administration. Common Sales and Use Tax Nontaxable Sales and Partial Exemptions The exemption ends when food is sold hot, served as a meal, or eaten on the seller’s premises. A cold deli sandwich is exempt; a hot rotisserie chicken or a restaurant meal is taxable. Hot bakery items and hot coffee sold at a separate price stay exempt as an exception to the heated-food rule.
Prescriptions and Medical Items
Prescription medications dispensed by a registered pharmacist or furnished by a licensed physician are exempt.7California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6369 Over-the-counter drugs are taxable. Hearing aids, prosthetics, and mobility equipment carry their own exemptions, with the specifics depending on the item.
Digital Products and Labor
Products delivered electronically — downloaded software, e-books, apps, music — are generally not taxable when no physical medium changes hands.8California Department of Tax and Fee Administration. Internet Sales Nontaxable Sales Ship a flash drive backup or a printed version along with the download and the whole sale becomes taxable.
Repair and installation labor is generally not taxable when itemized separately on the invoice, though the parts used are.9California Department of Tax and Fee Administration. Labor Charges Nontaxable Charges Fabrication labor, where someone creates a new product on-site, is usually taxable.
Online and Out-of-State Purchases
When an out-of-state retailer doesn’t charge you California tax, you owe use tax at the rate that would have applied if you’d bought the item locally.10California Department of Tax and Fee Administration. California Use Tax The same exemptions carry over, so exempt items stay exempt. Most individuals pay use tax on their California income tax return, either by tracking receipts or using the Use Tax Lookup Table for nonbusiness items under $1,000 each.11California Department of Tax and Fee Administration. California Use Tax For Personal Use The deadline is April 15 of the year after the purchase. Vehicles, vessels, and aircraft follow a separate process.
Buying a Vehicle
Cars are where the city-by-city rate difference bites hardest. Licensed dealers collect sales tax at the time of sale.12California State Department of Motor Vehicles. Collection of California Sales Tax For private-party sales, the DMV collects use tax when you register the vehicle.13California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles Either way, the rate is set by where you take delivery. On a $35,000 car, the difference between 7.75% and 8.75% is $350.