The Culver City sales tax rate is 10.75%, effective January 1, 2026.1California Department of Tax and Fee Administration. New Sales and Use Tax Rate for the City of Culver City It applies to most physical goods bought in the city, whether at a storefront or delivered to a Culver City address. The rate combines California’s 7.25% statewide base with Los Angeles County transportation taxes and three voter-approved Culver City measures, putting it above many nearby jurisdictions.
How the 10.75% Is Built
California sets a statewide minimum sales and use tax of 7.25%.2California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate Of that, 1.00% is the Bradley-Burns local share that goes to the city or county where the sale happens, and another 0.25% funds county transportation. The rest funds state general operations, local public safety, and health and social services realignment programs.
On top of the state base, Culver City shoppers pay 3.50% in district taxes. Roughly 2.50% comes from Los Angeles County-wide measures that primarily fund Metro transportation and county services. The remaining 1.00% comes from three Culver City ballot measures.
Measure C, Measure CC, and Measure CL
Measure C, approved November 6, 2018, added a 0.25% transaction and use tax to the city’s General Fund for police, fire, senior services, streets, parks, and recreation.3City of Culver City. Measure C – November 6, 2018
Measure CC passed in a special election on March 3, 2020. The 0.50% tax generates about $9.8 million a year and is set to expire on March 31, 2033.4City of Culver City. Measure CC – March 3, 2020 – Special Election Revenue supports 911 response, police and fire staffing, homelessness services, street and storm drain work, parks, and after-school and senior programs.
Measure CL, approved on August 26, 2025, with about 67% of the vote, added another 0.25% and is projected to bring in roughly $5.6 million a year.5City of Culver City. Measure CL Preliminary Results Released It took effect January 1, 2026, which is why the total rate moved from 10.50% to 10.75%.1California Department of Tax and Fee Administration. New Sales and Use Tax Rate for the City of Culver City
What Gets Taxed and What Doesn’t
The 10.75% rate applies to most tangible personal property sold at retail: electronics, furniture, clothing, appliances, and similar goods. Several everyday categories are treated differently.
Groceries and Prepared Food
Food you buy to prepare at home is generally not taxable, including bread, dairy, produce, meat, and canned goods.6California Department of Tax and Fee Administration. Tax Guide for Grocery Stores Once food is heated or served as a meal, the exemption ends. Hot prepared food such as rotisserie chicken, grilled sandwiches, or anything held under heat lamps is taxable whether you eat it there or take it home.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8
Restaurant meals are always taxable, dine-in or takeout. California’s “80-80 rule” also pulls in cold to-go items sold at businesses where more than 80% of gross receipts come from food and more than 80% of those food sales are already taxable. Most traditional restaurants meet both thresholds, so even a cold soda grabbed on the way out gets taxed.
Prescription Medicine and Medical Devices
Prescription medications are exempt.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8 The exemption also covers prosthetic devices, artificial limbs, orthotic braces, and surgically implanted articles sold under qualifying conditions, such as by prescription or through a licensed practitioner.8California Department of Tax and Fee Administration. Regulation 1591 Over-the-counter medicines and general health products like vitamins are not exempt.
Shipping and Delivery Charges
Whether shipping is taxed depends on how the seller writes it up. Charges labeled shipping, delivery, freight, or postage may be nontaxable if they are separately stated on the invoice and the seller keeps records of the actual delivery cost.9California Department of Tax and Fee Administration. Shipping and Delivery Charges – Publication 100 Handling charges are always taxable. If shipping and handling are bundled into one line or the seller doesn’t track actual shipping costs, the whole charge gets taxed. Check how the fee is described on your receipt; the wording controls the result.
Online and Out-of-State Purchases
If you buy something from an out-of-state retailer that doesn’t collect California tax, you still owe the same 10.75%. California calls this use tax, and it applies to online orders, catalog purchases, and items brought back from another state. Individuals, not just businesses, are legally required to report and pay it.10California Department of Tax and Fee Administration. Resources for California Use Tax
The simplest way to handle it is through your California income tax return, which includes a worksheet for the calculation. You can also register with the CDTFA and pay online. Most large online retailers already collect California sales tax under the state’s economic nexus rule, which applies to any retailer with more than $500,000 in California sales during the current or prior calendar year.11California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California The obligation typically shows up with smaller sellers, private-party sales, and purchases from overseas.
If You Sell in Culver City
Anyone selling or leasing tangible personal property in California needs a seller’s permit from the CDTFA before making a first sale. The permit is free, though the CDTFA may require a security deposit based on projected sales to cover unpaid taxes if the business later closes.12California Department of Tax and Fee Administration. Obtaining a Sellers Permit Temporary sellers, like a pop-up or holiday booth running 90 days or less, need a temporary permit.
Filing Schedule
The CDTFA assigns your filing frequency at registration based on sales volume: monthly, quarterly, quarterly with prepayment, yearly, or fiscal yearly.13California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns Quarterly returns are due April 30, July 31, October 31, and January 31. Monthly returns are due by the end of the following month. Annual filers submit by January 31 for the prior calendar year. A return is required by the due date even in a period with no sales. Keep sales and use tax records for at least four years.14California Department of Tax and Fee Administration. Sales and Use Tax Records – Publication 116 – Retaining Records
Penalties
Missing a deadline triggers a 10% penalty on the unpaid tax, whether the return, the payment, or both are late. The combined penalty for a late return and late payment is capped at 10% of the tax due for that period.15California Department of Tax and Fee Administration. Interest, Penalties, and Collection Cost Recovery Fee Interest accrues monthly starting the day after the due date, at the IRS underpayment rate plus three percentage points.
The penalties climb sharply for more serious violations. Collecting sales tax from customers but not remitting it draws a 40% penalty when the unremitted amount averages over $1,500 per month. Fraud or intentional evasion adds 25%, and operating without a seller’s permit to avoid the tax can add another 50% on top of the taxes owed. A business that ignores its obligations for even a few quarters can end up owing several times the original tax.
Deducting Sales Tax on Your Federal Return
At 10.75%, Culver City residents who itemize on their federal return can consider deducting state and local sales tax instead of state income tax, though not both. For 2025 and later, the SALT deduction cap is $40,000 for most filers and $20,000 for married filing separately.16Internal Revenue Service. How to Update Withholding to Account for Tax Law Changes for 2025 The cap begins to phase down at modified adjusted gross income above $500,000 ($250,000 for married filing separately).
For most California residents, the state income tax deduction produces a larger benefit because California’s income tax rates are high. The sales tax deduction tends to help people with little or no state income tax liability, such as retirees living on Social Security, or anyone who made a large one-time purchase like a vehicle or boat. The IRS publishes optional sales tax tables to estimate the deduction if you haven’t kept every receipt.