The sales tax rate in the 91702 zip code is 10.75 percent. That zip code covers the city of Azusa in Los Angeles County, and the combined rate applies to most retail purchases of physical goods made within city limits.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates Groceries bought for home use, prescription medicines, and most services fall outside the tax.
Retailers collect the 10.75 percent at the register and send it to the California Department of Tax and Fee Administration, which splits the money among the state, the county, the city, and various voter-approved districts. Because rates shift when ballot measures pass or sunset, the CDTFA runs an address-based lookup that reflects the rate in effect on any given day.2California Department of Tax and Fee Administration. Find a Sales and Use Tax Rate
How the 10.75 Percent Breaks Down
California’s statewide base is 7.25 percent, and every jurisdiction in the state starts there.3California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information That base funds the state general fund, the Local Public Safety Fund, local health and social services, and 1.25 percent goes to county transportation and city or county operations.4California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate
The remaining 3.50 percent is district tax. Four LA Metro transportation measures each add 0.50 percent: Propositions A and C for countywide transit, and Measures R and M for rail expansion and traffic relief.5City of Azusa. Consideration of Amended Sales Tax Ballot Measure Measure H adds 0.25 percent for homeless services. Azusa’s own local transactions-and-use tax makes up the rest. The combined rate rose from 10.25 percent in late 2024 as new measures took effect.
What Gets Taxed and What Doesn’t
If you buy a physical product at retail in Azusa, the default is that you pay 10.75 percent. Electronics, clothing, furniture, appliances, and building materials all carry the full rate. The exemptions worth knowing about fall into a few clear buckets.
Groceries and Prepared Food
Most grocery items bought for home consumption are exempt. That covers produce, dairy, meat, eggs, bread, cereal, and other staples.6California Legislative Information. California Revenue and Taxation Code 6359 – Food Products The exemption disappears the moment food is sold heated. Hot prepared meals, heated sandwiches, and hot deli items are fully taxable whether you eat them in the store or take them home.7California Department of Tax and Fee Administration. California Revenue and Taxation Code 6359 – Food Products Restaurant meals eaten on the premises are taxable. Cold food sold to go from a restaurant is generally exempt, but the 80/80 rule can override that: when more than 80 percent of a seller’s sales are food and more than 80 percent of that food is taxable, all sales become taxable unless the seller separately tracks the exempt cold-to-go items.
Prescription Medicines and Medical Devices
Prescription medicines dispensed by a licensed pharmacist or furnished by a physician for treatment are exempt under Revenue and Taxation Code Section 6369.8California Department of Tax and Fee Administration. California Revenue and Taxation Code 6369 – Medicines The exemption extends to prosthetic devices, permanently implanted items like pacemakers and bone screws, orthotic braces, and replacement parts for those items. Over-the-counter medicines and dietary supplements do not qualify.
Services and Custom Labor
Pure services aren’t subject to sales tax. An accountant preparing a return or a lawyer reviewing a contract is selling expertise, not a product. The line blurs when labor produces a new physical item. Charges for fabricating, producing, or processing a physical product for a customer are taxable as part of the sale price.9California Department of Tax and Fee Administration. Labor Charges (Publication 108) A jeweler making a custom ring charges tax on the full price, labor included, because the end result is a new piece of tangible property.
Digital Goods and Software
California doesn’t currently tax downloaded software, cloud-based software, or digital products like e-books, music files, and streaming video. Sales tax only reaches prewritten software delivered on physical media such as a disc or USB drive.10Legislative Analyst’s Office. The 2026-27 Budget: Sales Tax on Prewritten Software The Governor has proposed extending the tax to all prewritten software regardless of delivery method starting January 1, 2027, with custom software still exempt. If that becomes law, cloud software subscriptions in the 91702 area would carry the 10.75 percent rate.
Buying a Car
A vehicle purchase is one of the biggest taxable transactions most people make, and the rate is set by where you register the car, not where you buy it.11California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles If your address is in 91702, you pay 10.75 percent even if you buy the car in another county. On a $35,000 vehicle, that’s $3,762.50. The DMV usually collects the tax at registration, so no separate return is needed.
Use Tax on Out-of-State Purchases
When you buy something from an out-of-state seller that doesn’t collect California tax, you owe use tax at the same 10.75 percent rate. Most large online retailers already collect it at checkout, because any retailer with $500,000 or more in annual sales into California has to register with the CDTFA and collect the tax.12California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California The gap tends to show up with smaller online vendors and private purchases from other states. You can report use tax on your California income tax return, which has a line and worksheet for it, or pay directly through the CDTFA’s online portal.13California Department of Tax and Fee Administration. California Use Tax, Good for You. Good for California
Partial Exemption for Manufacturing and R&D Equipment
Businesses in Azusa engaged in manufacturing, biotechnology, or research and development may qualify for a partial exemption on equipment purchases. Qualifying buyers pay 3.3125 percent plus applicable district taxes instead of the full rate, which effectively removes 3.9375 percentage points from the state’s share.14California Department of Tax and Fee Administration. Manufacturing and Research and Development Exemption Tax Guide15California Department of Tax and Fee Administration. Partial Exemption Certificate for Manufacturing and Research and Development Equipment
To qualify, the business must be primarily engaged in an eligible activity (manufacturing, processing, refining, recycling, biotech, or certain power generation), and the equipment must be used for that activity at least 50 percent of the time. Eligible property includes machinery, control and testing devices, repair parts, and certain special-purpose buildings. There’s no preapproval process; the buyer gives the seller a partial exemption certificate (Form CDTFA-230-M). Qualifying purchases are capped at $200 million per calendar year, and the exemption is scheduled to sunset on June 30, 2030.