California Consumer Tax Laws
There are two basic types of consumer tax laws: those intended to raise revenue for the state, and those meant to discourage certain behaviors. California consumer tax laws include both types -- including sales tax that affects everyone in the state and relatively excessive cigarette taxes. Liquor and gasoline taxes also are relatively high, in an attempt to limit their consumption as well as raise revenue.
California's consumer tax laws are listed in the table below. See State Tax Laws for more general information, and check with your local municipality for county and city taxes.
|Sales Tax||6.5% Rev. & Tax §§6051 to 6051.4 (total sales tax rate may be as high as 10%, depending on the municipality)
|Cigarette Tax||$0.0435 per cigarette plus 87¢/pack of 20 Rev. & Tax §§30101, 30123|
|Gasoline Tax per Gallon||18¢ Rev. & Tax §7351|
|Use Tax||7.5% Rev. & Tax §§6201 to 6201.4|
|Liquor Tax||Beer $0.20/gal.; Still wines $0.20/gal.; Sparkling wine $0.30/gal.; Spirits $3.30 to $6.60/gal. Rev. & Tax §§32151, 32201, 32220|
Note: State laws are constantly changing -- contact a California tax attorney or conduct your own legal research to verify the state law(s) you are researching.
Research the Law
- California Law
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
California Consumer Tax Laws: Related Resources