Minimum Sales Rate Tax for 2024
| 6.00% | Column content | Column content | Column content | Column content | |
| Column content | Column content | Column content | Column content | ||
| 1.10% | Column content | Column content | Column content | Column content | |
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Rtd Greater Denver | Column content | Column content | Column content | Column content | |
| Scientific & Cultural Fac.(cd) | Column content | Column content | Column content | Column content | |
| Regional Transport Authority | Column content | Column content | Column content | Column content | |
| Minimum combined sales tax rate value | 8.35% | Column content | Column content | Column content | Column content |
| Special tax | Column content | Column content | Column content | Column content | |
| Economic sales nexus threshold | $500,000 | Column content | Column content | Column content | Column content |
| Transactions threshold | N/A | Column content | Column content | Column content | Column content |
| Sales tax return filing due date | 30th of the month following the reporting period. | Column content | Column content | Column content | Column content |
The statewide state sales tax rate in California is 7.25%, but since the County district Tax Sp is 1.10%, the minimum sales tax rate for Fresno is 8.35%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Looking for help calculating your sales tax? Contact us today to book a free consultation!
What is nexus?
In Fresno businesses must understand “nexus” to determine their tax obligations. Nexus refers to the connection that requires a business to collect sales tax in a state. This concept became even more important after the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., which allowed states to require sales tax collection based on economic activity rather than just a physical presence.
Specific sales tax rules for Fresno
In Fresno, business taxes and fees vary depending on the type of business and services provided. For lodging businesses, there is a 12% Transient Occupancy Tax (TOT) and a 2% Tourism Business Improvement District Tax (TBID) applied to tenants staying 30 consecutive days or less. Government agencies are exempt from TOT if the stay is for official business. Additionally, businesses may be subject to fees for permits, such as the Short Term Rental (STR) Permit, which also requires the collection of TOT. In Fresno, businesses are required to obtain a Business Tax Certificate, which allows them to operate legally within the city. The City of Fresno offers an E-check payment option for renewing business taxes, with a flat fee of $0.89 per transaction, significantly lower than the 2.3% convenience fee charged for credit card payments.
Services
Generally not taxable unless connected to the sale of taxable goods, recreational activities, or repair/maintenance of taxable items.
Goods
Most items like appliances, cars, furniture, sporting equipment, and electronics are subject to sales tax.
Clothing
Taxable.
Electronics
Taxable.
SaaS
Not taxable, as it is classified as a service.
Digital Products
Generally not taxable if delivered electronically.
Software
Taxable when downloaded.
Freight/Shipping
Shipping charges for taxable goods are also taxable unless itemized separately on the invoice.
Speak to a US sales tax expert today
Schedule a call today
