<P> California , from 1991 to 2012 and since 2017 , has a base sales tax of 7.25 % ( composed of a 6 % state tax and a 1.25 % uniform local tax ) -- the highest statewide sales tax rate in the nation . The tax can total up to 10.25 % with local sales tax included , depending on the city in which the purchase is made . Sales and use taxes in the state of California are collected by the publicly elected Board of Equalization , whereas income and franchise taxes are collected by the Franchise Tax Board . Many cities have a combined total sales tax of at least 8.75 % . </P>
<P> California , from 1991 to 2012 and since 2017 , has a base sales tax of 7.25 % ( composed of a 6 % state tax and a 1.25 % uniform local tax ) -- the highest statewide sales tax rate in the nation . The tax can total up to 10.25 % with local sales tax included , depending on the city in which the purchase is made . Sales and use taxes in the state of California are collected by the publicly elected Board of Equalization , whereas income and franchise taxes are collected by the Franchise Tax Board . Many cities have a combined total sales tax of at least 8.75 % . </P>
where is the highest sales tax in the usa
where is the highest sales tax in the usa
California
California