The combined sales tax rate in ZIP code 90804 is 10.25%. That rate applies to taxable purchases made anywhere within Long Beach city limits, in Los Angeles County. Because California sets sales tax by location rather than by ZIP code, an address on the very edge of 90804 that falls just outside Long Beach could carry a slightly different rate. The CDTFA’s address lookup tool is the reliable way to confirm the rate for a specific street address.1California Department of Tax and Fee Administration. Know Your Sales and Use Tax Rate
How the 10.25% Breaks Down
California’s statewide minimum is 7.25%, which applies everywhere in the state.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information The remaining 3.00% on top of that comes from district taxes approved at the county and city level. Los Angeles County imposes several transportation-related levies, and Long Beach adds its own local measure. These district taxes fund transportation infrastructure, public safety, homelessness services, and other regional programs, which is why Long Beach sits noticeably above the statewide floor and why neighboring cities in the county may show slightly different totals.
Long Beach Measure A
A meaningful piece of the local layer is Measure A, a general transactions and use tax first approved by Long Beach voters in 2016 and extended indefinitely by voters in March 2020.3Ballotpedia. Long Beach, California, Measure A, Sales Tax (March 2020) Revenue goes to the city’s general fund, primarily for public safety and infrastructure. Measure A is currently at 0.75% and is scheduled to step up to a full 1% in October 2027, which would push the combined Long Beach rate higher at that point. Ballot measures or court decisions could shift that timeline, so it’s worth checking the CDTFA’s rate lookup near the start of each calendar quarter, when rate changes typically take effect.4California Department of Tax and Fee Administration. Find a Sales and Use Tax Rate
What’s Taxed and What’s Exempt
California sales tax applies to sales of tangible personal property, meaning anything that can be seen, weighed, measured, or touched.5California Department of Tax and Fee Administration. Revenue and Taxation Code 6016 – Tangible Personal Property In practice, clothing, electronics, furniture, appliances, and most other physical goods you buy in a store or online are taxed at the full 10.25% in 90804.
Two categories most shoppers ask about are exempt. Food products bought for home consumption are generally not taxed, covering most of what fills a grocery store’s aisles and refrigerated cases. Hot prepared foods sold for immediate consumption are taxable.6California Department of Tax and Fee Administration. Tax Guide for Grocery Stores Prescription medicines dispensed by a licensed pharmacist under a prescription from a physician, dentist, or podiatrist are also exempt. Over-the-counter drugs like aspirin and cough syrup are taxable.7California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Regulation 1602 Food Products
The line is not always intuitive. A deli sandwich heated to order is taxable; the same sandwich sold cold from a refrigerated case is typically exempt. Businesses uncertain about a specific product should check the CDTFA’s industry-specific guides.
How Labor and Services Are Taxed
Labor is not automatically exempt in California. Charges for producing, fabricating, or processing physical goods for a customer are taxable.8California Department of Tax and Fee Administration. Labor Charges If a Long Beach shop builds you a custom piece of furniture, the labor is taxed along with the materials. Purely service work like accounting, legal advice, or a haircut involves no transfer of physical goods and is not subject to sales tax.
Construction on real property follows separate rules. Contractors who install materials into a building are generally treated as the consumers of those materials, so tax is owed on the materials when the contractor buys them rather than billed to the property owner as sales tax. The split between fabrication labor (taxable) and installation labor (often not) is a common source of trouble for small businesses, and the CDTFA publishes contractor-specific guidance that spells it out.
Use Tax on Out-of-State Purchases
If you buy something from a retailer that does not collect California sales tax and then use, store, or consume it in 90804, you owe use tax at the same 10.25% rate. This mainly comes up with online purchases from smaller sellers and with items bought in person while traveling out of state. The point of the use tax is to remove any incentive to shop out of state purely to skip sales tax.
For individuals, the simplest way to report and pay use tax is on the California state income tax return, which includes a worksheet and a lookup table for routine purchases.9California Department of Tax and Fee Administration. California Use Tax, Good for You. Good for California Vehicles, vessels, and aircraft are handled differently: use tax on those is paid directly to the CDTFA or the DMV, not through the income tax return.
Most large online retailers already collect California sales tax at checkout because they meet the state’s economic nexus threshold. Out-of-state sellers with more than $500,000 in annual California sales must register with the CDTFA and collect tax like a local store. That captures most major e-commerce platforms, so use tax reporting mainly comes up for smaller or niche purchases where tax genuinely was not collected.
Running a Business in 90804
Any business selling physical goods at retail in Long Beach needs a California seller’s permit before its first sale. That applies to sole proprietors, corporations, partnerships, and LLCs, and also to temporary sellers like weekend pop-ups and holiday kiosks.10California Department of Tax and Fee Administration. Obtaining a Seller’s Permit The permit itself is free, though the CDTFA may require a security deposit based on expected sales volume. Registration is handled online.
Once registered, you collect the full 10.25% on taxable sales and file returns on the schedule the CDTFA assigns: monthly, quarterly, or quarterly with prepayments, depending on volume. Quarterly returns are due on April 30, July 31, October 31, and January 31. Monthly filers file by the last day of the following month. When a due date lands on a weekend or state holiday, it moves to the next business day.11California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns
Businesses buying inventory for resale can use a resale certificate to purchase goods without paying sales tax up front. The certificate is only valid if the buyer holds an active seller’s permit and genuinely intends to resell the goods. Misusing a resale certificate to skip tax on items you plan to keep is a misdemeanor, and the CDTFA can add a penalty of 10% of the unpaid tax or $500, whichever is greater, on top of the tax owed.12California Department of Tax and Fee Administration. General Resale Certificate
Penalties for Late or Unpaid Sales Tax
Missing a filing deadline triggers an automatic 10% penalty on the unpaid tax, whether the return is a day late or months late. Interest also accrues on overdue amounts at a rate that adjusts semiannually; for all of 2026 the rate is 10% per year, applied monthly.13California Department of Tax and Fee Administration. Interest Rates
Consequences escalate for more serious violations:14California Department of Tax and Fee Administration. Interest, Penalties, and Collection Cost Recovery Fee
- Negligence or intentional disregard of the law: an additional 10% penalty on any underreported tax.
- Fraud: a 25% penalty and possible criminal prosecution.
- Collecting sales tax from customers but not remitting it: a 40% penalty when the unreported amount averages more than $1,500 per month and exceeds 25% of the total tax liability for the period.
- Knowingly selling without a valid seller’s permit: a 50% penalty on all tax that should have been paid during the unregistered period, if average monthly taxable sales exceeded $1,000.
Sales tax records must be kept for at least four years. If you’re under audit, records for the audit period must be retained until the audit closes, even if that stretches past the four-year mark.15California Department of Tax and Fee Administration. Tax Guide for Home-Based Businesses – Managing Your Sales