Sales and Use Tax

The University of California, Berkeley is not a sales tax exempt organization and is subject to California sales or use tax on the purchase and sale of goods and services considered taxable by the California State Board of Equalization.

Tax Rates

  • Effective July 1, 2021 The City of Berkeley Sales & Use Tax Rate is 10.25%
  • Sales and Use Tax rates comprise of State, Local (city), Local (county) and Local (District) rates

Sales and Use Tax Rate Breakdown

State

6.00%

City

1.00%

County

0.25%

District (Range)

0.00% - 3.50%

Vendor Categories

  • A California vendor has a business location in California and sells tangible personal property in the state
  • An out-of-state vendor is not located in California and does not have a physical presence in the state
    • Please note Foreign Vendors fall into this category
  • Businesses located out of the State that have a physical presence (nexus) in California are required to register with the State Board of Equalization and collect and remit sales tax