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Sales Tax Rate
Sacramento City sales tax rate ranges from 3.69% to 8.75%. The following table itemizes the rates and identifies the issuing authorities.
| Rate | Jurisdiction | Purpose | Authority |
|---|---|---|---|
| 3.69% | State | State's General Fund | Revenue and Taxation Code Sections 6051, 6201 |
| 0.25% | State | State's General Fund | Revenue and Taxation Code Sections 6051.3, 6201.3 (Inoperative 1/1/01 - 12/31/01) |
| 0.50% | State | Local Public Safety Fund to support local criminal justice activities (1993) | Section 35, Article XIII, State Constitution |
| 0.25% | State | State's Education Protection Account to support school districts, county offices of education, charter schools, and community college districts | Section 36, Article XIII, State Constitution (Operative 1/1/13 - 12/31/16) |
| 0.50% | State | Local Revenue Fund to support local heal and social services programs (1991 Realignment) | Revenue and Taxation Code Sections 6051.2, 6201.2 |
| 1.06% | State | Local Revenue Fund 2011 (courts) | Revenue and Taxation Code Sections 6051.15, 6201.15 |
| 1.00% | Local | 0.25% to county transportation funds; 0.75% to city or county operations | Revenue and Taxation Code Section 7203.1 (Operative 7/1/04) |
| Total: 7.25% | State/Local | Total Statewide Base Sales and Use Tax Rate | - |
| 0.50% | Local | Measure A | - |
| 1.00% | Local | Measure U | - |
| Total City of Sac: 8.75% | - | - | - |
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