Sales & Use Tax

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Lemon Grove Local Tax Rate: 7.75%

 

Sales Tax

California sales tax generally applies to the sale or merchandise, including vehicles, in the state. For more information on sales tax regulations for your business, please click the link below to be directed to the State of California, Board of Equalization Website. 

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Use Tax

California's use tax applies to the use, storage, or other consumption of those same kinds of items in the state. Generally, if sales tax would apply when you buy physical merchandise in California, use tax applies when you make similar purchases without tax from a business located outside the state. For these purchases, the buyer is required to pay use tax separately. To pay your use tax, click below for more information.


Tax FAQs

What items are subject to use tax?

Generally, if the item would have been taxable if purchased from a California retailer, it is subject to use tax. For Example, purchases of clothing, appliances, toys, books, furniture, or CD's would be subject to use tax. Purchases not subject to use tax include food for human consumption such as peanut butter and chocolate. Electronically downloaded software, music, and games are not subject to tax if no tangible storage media is obtained. 

How do I calculate what I owe?

Use the sales and use tax rate applicable to the place in California where the item is used, stored, or otherwise consumed and apply it to the total purchase price. For personal purchases, this is usually your home address. Including handling charges.

How do I pay the tax due?

Use tax is owed by April 15th the year after you make a purchase for which California Tax was not charged.

1. You can either pay once a year when you file you state income taxes, or make payments directly to the BOE after each purchase. On your California state income taxes, using forms 540, 540A or 540Z, simply put in the amount owed on the appropriate line for the entire year 1. 

2. Make payments directly to the board of equalization below.

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