Minimum Sales Rate Tax for 2024
| 6.00% | Column content | Column content | Column content | Column content | |
| Column content | Column content | Column content | Column content | ||
| 1.38% | 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 | 8.63% | 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 1.38%, the minimum sales tax rate for San Francisco is 8.63%.
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 San Francisco, 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 San Francisco
When you rent tangible personal property in San Francisco, the rental charges are subject to sales tax. This means that the rental fee you pay will include the sales tax, which the rental business must collect and remit to the state.
San Francisco also has a business tax which applies to businesses operating within the city, separate from sales tax. All businesses operating within San Francisco, regardless of where they are headquartered, must register with the city and pay the business tax.
Services
Generally not taxable, with exceptions for services tied to the sale of taxable goods, recreational activities or repairs/maintenance of taxable goods
Goods
In general most goods such as appliances, cars, furniture, sporting goods, and electronics, are subject to sales tax.
Clothing
Taxable.
Electronics
Taxable.
SaaS
Not taxable (considered a service).
Digital Products
Generally not taxable if delivered electronically.
Software
Taxable if downloaded
Freight/Shipping
Shipping charges for delivery of taxable goods are taxable unless they are when shown separately on the invoice.
Speak to a US sales tax expert today
Schedule a call today
