The sales tax rate in the 92545 ZIP code, which covers part of Hemet in Riverside County, is 8.75 percent. That figure combines California’s 7.25 percent statewide base with 1.50 percent in voter-approved local district taxes. Sales tax in California is technically imposed on the retailer, but sellers pass it through at the register, so 8.75 percent is what you actually see added to nearly every taxable purchase in Hemet.
How the 8.75 Percent Is Built
The rate is six separate taxes stacked together, each routed to a different purpose.
The Statewide 7.25 Percent
Every purchase in California carries the same 7.25 percent base, which the California Department of Tax and Fee Administration splits this way:
- 3.9375 percent to the state general fund, authorized by Revenue and Taxation Code Sections 6051 and 6051.3.
- 0.50 percent to the Local Public Safety Fund, created by Proposition 172 in 1993 to support local criminal justice activities.
- 0.50 percent to the Local Revenue Fund, established in the 1991 budget realignment for local health and social services.
- 1.0625 percent to the Local Revenue Fund 2011, added in a later realignment.
- 1.25 percent to local governments: 1.00 percent for city or county general operations and 0.25 percent for county transportation.
All 7.25 percent is required by state law and collected uniformly statewide, even where the label says “local.”1California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate
The Local 1.50 Percent
Two voter-approved measures make up the rest of the rate in Hemet:
- A 1.00 percent Hemet city tax. Voters first approved it as Measure U in November 2016 to fund police, fire, paramedic, and other city services, and extended it indefinitely through Measure H in November 2022.
- A 0.50 percent Riverside County transportation tax, known as Measure A. County voters first approved it in 1988 and extended it through 2039. It funds local road improvements, regional highways, and public transit including Metrolink.2Riverside County Transportation Commission. Measure A
The CDTFA collects the full 8.75 percent together and sends the local shares back to Hemet and Riverside County each month.3California Department of Tax and Fee Administration. Tax Guide for Local Jurisdictions and Districts — Payments and Distributions
What the 8.75 Percent Applies To
California taxes “tangible personal property,” meaning physical items you can see, touch, or weigh.4California Department of Tax and Fee Administration. California Revenue and Taxation Code 6016 — Tangible Personal Property Furniture, electronics, appliances, vehicles, building materials, and clothing all qualify. California, unlike several northeastern states, does not exempt clothing.
Groceries and Prescriptions
Most cold food bought at a grocery store for home consumption is exempt. Once food is heated, served with utensils, or sold as a hot prepared item, it becomes taxable.5California Department of Tax and Fee Administration. Sales and Use Tax Regulations — Article 8 Prescription drugs dispensed by a registered pharmacist are exempt under Revenue and Taxation Code Section 6369. Over-the-counter medications are generally taxable.
Digital Products
Software, ebooks, music, streaming subscriptions, and mobile apps delivered electronically are generally not subject to California sales tax, because they are not tangible. The same title shipped on a disc or flash drive is fully taxable. Some California cities levy a separate utility user tax on streaming services, so it’s worth checking Hemet’s local utility tax ordinance if that affects you.
Shipping Charges
Charges labeled “shipping,” “delivery,” “freight,” or “postage” can be exempt when the seller keeps records of the actual shipping cost. Charges labeled “handling” are taxable. When a seller combines the two into a single line without separating them, the whole charge is typically taxable.6California Department of Tax and Fee Administration. Shipping and Delivery Charges — Publication 100
Doing the Math on a Purchase
Multiply the taxable price by 0.0875. A $100 item comes to $8.75 in tax and $108.75 total. A $47.50 item adds about $4.16. When a receipt mixes taxable and exempt items, such as cold groceries with a bottle of cleaner, only the taxable items carry the 8.75 percent.
If you were charged tax on something that should have been exempt, ask the retailer first. Sellers who collect tax in error must still remit it to the state unless they refund the customer. You can also file a claim directly with the CDTFA if the seller won’t refund you.
Online and Out-of-State Purchases
When you buy from an out-of-state seller who doesn’t collect California tax, you owe use tax at the same 8.75 percent. Sales tax and use tax are two sides of the same rule; one or the other applies to every taxable purchase, never both.7California Department of Tax and Fee Administration. Tax Rate FAQ for Sales and Use Tax
Large marketplaces like Amazon already collect California tax on most orders. Since 2019, any retailer or marketplace with more than $500,000 in annual sales into California has to register with the CDTFA and collect the tax.8California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California The gap usually shows up with smaller independent sellers, private-party purchases, or things you buy while traveling.
The simplest way to pay use tax is on your California income tax return, which includes a worksheet and a lookup table based on adjusted gross income so you don’t have to track each purchase. You can also pay the CDTFA directly through its online portal.9California Department of Tax and Fee Administration. California Use Tax
If You’re Selling in 92545
Anyone selling tangible personal property in Hemet, whether from a storefront, a home workshop, or a weekend pop-up, needs a California seller’s permit before the first sale. The permit is free, but the CDTFA may require a security deposit to cover potential unpaid taxes if the business later closes.10California Department of Tax and Fee Administration. Obtaining a Seller’s Permit Operating without a permit can cost up to 50 percent of the unpaid tax for the entire period the business ran unregistered.11California Department of Tax and Fee Administration. Interest, Penalties, and Collection Cost Recovery Fee — Publication 75
The CDTFA assigns each business a filing schedule (monthly, quarterly, quarterly with prepayments, or annually) based on sales volume, and can change that schedule with little notice.12California Department of Tax and Fee Administration. Tax and Fee Rates and Filing Frequencies Late filing and late payment each carry a 10 percent penalty, with the combined penalty capped at 10 percent, plus monthly interest. Sellers who collect tax from customers but keep it can face a 40 percent penalty when the unreported amount averages over $1,500 per month.11California Department of Tax and Fee Administration. Interest, Penalties, and Collection Cost Recovery Fee — Publication 75 Keep sales and use tax records for at least four years, and longer if an audit or dispute is open.13California Department of Tax and Fee Administration. Sales and Use Tax Records — Publication 116 — Retaining Records