The state of California levies a 7.5% state sales tax. Counties & local municipalities also levy their own sales taxes in addition to the state rate. California’s combined sales tax rates range between 7.5% and 10.00%. The combined rate includes state, county and local sales tax.
Use tax is applied on the same basis as sales tax is within the state of California. If you file a return once a month, returns are to be filed on or before the last day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be filed with the state of California on or before the last day of February.