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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 State Board of Equalization 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, 2009, in California the basic statewide sales and use tax rate is 8.25% and is divided as follows:
| State |
7.25%
|
Local Jurisdiction (City and County Operations)
|
0.75%
|
|
Local Transportation
(County)
Total Basic Statewide Sales and Use Tax Rate
|
0.25%
8.25%
|
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| There are also district taxes depending on your area.
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|
District
Transaction and Use Tax
(Generally, the applicable district tax rate is based
upon taxes where the property is first used)
|
0.00%
to 2.50%
|
| Total
Combined Sales and Use Tax Rate |
8.25%
to 10.75%
|
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 July 1, 2009, Caltech will pay or accrue the sales and use tax rate (may be higher depending on district) for the following counties in California:
| Los
Angeles County |
9.75% |
| Inyo
County |
8.75% |
| Monterey
County |
8.25% |
| Orange
County |
8.75% |
| San
Diego County |
8.75% |
| San
Bernardino County |
8.75% |
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