The sales tax rate in Willits, CA is 9.125% as of January 1, 2026. That rate applies to most retail purchases of physical goods inside the city limits. Step outside the city into unincorporated Mendocino County and the rate drops to 7.875%, so the boundary matters.
How the 9.125% Breaks Down
Every California sales tax rate starts from the same statewide base of 7.25%.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information Mendocino County district taxes bring that to 7.875% in the unincorporated county. Willits then adds its own voter-approved city taxes on top, which lifts the combined rate to 9.125%.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
The largest city-level piece is Measure K, which Willits voters approved in November 2020. It added 0.75% for a ten-year period and generates roughly $1 million per year for law enforcement, street and sports field maintenance, and other city services. An earlier voter-approved measure accounts for the remaining city district tax. Both sit under California’s Transactions and Use Tax Law, which lets cities and counties propose district taxes in one-eighth-percent increments up to a combined cap of 2% in any county.3California Department of Tax and Fee Administration. Revenue and Taxation Code Section 7251.1 – Limitation Rate of Tax
Check the Rate by Street Address, Not Zip Code
California tax rates can change at a city line, and a single zip code often straddles that line. Looking up by zip code is unreliable for this reason. CDTFA runs a free lookup tool that takes a full street address and returns the applicable combined rate.4California Department of Tax and Fee Administration. Know Your Sales and Use Tax Rate Use it to confirm whether a specific location sits inside Willits (9.125%) or in the unincorporated county around it (7.875%). Rates can change at the start of a calendar quarter, so recheck periodically.
What the Rate Applies To
Sales tax applies to retail sales and leases of tangible personal property, which California defines as anything you can see, weigh, measure, feel, or touch.5California Legislative Information. California Code Revenue and Taxation Code – 6016 – Tangible Personal Property Clothing, furniture, electronics, building materials, and most other physical goods are in. Services generally are not.
Groceries
Food you buy at the grocery store to prepare at home is generally not taxed. The exemption covers items like baby food, frozen meals, juices, and snacks.6California Department of Tax and Fee Administration. Grocery Stores Hot prepared food and meals eaten at a restaurant or deli counter are fully taxable.7California Department of Tax and Fee Administration. Tax Guide for Grocery Stores
Prescriptions and Medical Items
Prescription medicines dispensed by a pharmacist are exempt, along with medicines furnished directly for treatment by a licensed physician, dentist, or podiatrist.8California Department of Tax and Fee Administration. Regulation 1591 – Medicines and Medical Devices Certain medical devices such as prosthetics and wheelchairs also qualify. Over-the-counter drugs that don’t require a prescription are taxable.
Vehicles
Vehicles are a special case. The rate that applies is based on where you register the vehicle, not where the dealership sits.9California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles If you live in Willits and register your car at a Willits address, you pay 9.125% even if you bought the car in Ukiah or Santa Rosa. The CDTFA address lookup works for registration addresses too.
Online and Out-of-State Purchases
If you buy something online or from an out-of-state seller and no sales tax is collected at checkout, California expects you to pay use tax at the same 9.125% rate for a Willits delivery address. Use tax exists so a distant seller doesn’t get a tax edge over a local store.10California Department of Tax and Fee Administration. California Use Tax, Good for You. Good for California Most large online retailers collect it automatically now, but when a seller doesn’t, the obligation falls on you as the buyer.
For individuals, the simplest way to report use tax is on your California state income tax return. There’s a line item for it and a lookup table that helps you estimate what you owe without digging through every receipt from the year.