Sales and Use Tax

Sales and Use Tax Overview
The California Institute of Technology (Caltech) is subject to the sales and use taxes imposed by the State of California upon retailers and purchasers conducting business in the State. The taxes are imposed for the privilege of retailing or consuming tangible personal property in California. The California Department of Tax and Fee Administration administers California's sales and use tax laws.

In California the base rate for sales and use tax purposes are the same. The combined base rate in California includes the following components:

Effective April 1, 2019, in California the basic statewide sales and use tax rate is 7.25% with jurisdiction as follows:

State

6.00%

Local Jurisdiction
(City or County Operations)

1.00%

Local Transportation (County)

Total Basic Statewide Sales and Use Tax Rate

0.25%

7.25%

There are also district taxes depending on your area.

District Transaction and Use Tax
(Generally, the applicable district tax rate is based upon taxes where the property is first used)

0.00% to 3.25%

Total Combined Sales and Use Tax Rate

7.25% to 10.50%

The basic statewide rate applies to all sales or purchases in California. The actual tax rate in your area may be higher depending on applicable district taxes.

Effective Apirl 1, 2019, Caltech will pay or accrue the sales and use tax rate (may be higher depending on district) for the city of Pasadena and for the following counties in California:

City of Pasadena (Los Angeles County)

10.25%

Los Angeles County

9.50%

Inyo County

7.75%

Orange County

7.75%

San Diego County

7.75%

San Bernardino County

7.75%

San Francisco County

8.50%