California's minimum sales tax is 7.25%, with 6% going to the state and 1.25% to county and city funds. Local rates vary, with some areas reaching up to 10.75%. The state tax funds general government, public safety, health, and social services, while county taxes support local operations and transportation. Sales tax applies to most goods and services, but groceries, prescription drugs, and some items are exempt. Vehicle tax is based on registration location.