California sales tax rate increases Jan. 1

DETAILED DESCRIPTION OF THE SALES & USE TAX RATE

Rate Jurisdiction Purpose

3.6875%

State State General Fund

0.25%

State State General Fund

0.25%

State State’s Fiscal Recovery Fund (2004 Economic Recovery Bonds)

0.50%

State Local Public Safety Fund (1993)

0.50%

State Local Revenue Fund (Health and Social Services)

1.0625%

State Local Revenue Fund 2011 (Public Safety)

0.25%

State Initiative Constitutional Amendment (Proposition 30)

0.25%

Local 0.25% County Transportation Funds

0.75%

Local City or County Operations

7.50%

State/Local Total Statewide Base Sales and Use Tax Rate on January 1, 2013

California’s sales tax on Jan. 1 goes from 7.25 percent to 7.5 percent.

The passage of Proposition 30 on Nov. 6 is why it is going up. This increase is set to expire Dec. 31, 2016.

Sales tax in some locations will be 10 percent because voters in cities and counties can choose to levy a higher local rate.

In South Lake Tahoe, the rate will be 8 percent. The 0.5 percent additional tax has been in place since 2004. It goes to the city’s general fund.

— Lake Tahoe News staff report