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Sales and use taxes in California are among the highest in the United States and can be levied by the state and local governments. ==Rates== At 7.50%, California has the highest minimum state sales tax in the United States, which can total up to 10.00% with local sales tax included. Some claim that this rate partially compensates for the much reduced property tax revenue brought on by Proposition 13. But others point out that, in most counties (all but the rural counties), property tax revenues today are higher than the year before Prop 13 passed, even after adjusting for inflation and population growth. Sales and use taxes in the state of California are collected by the publicly elected Board of Equalization, whereas income and franchise taxes are collected by the Franchise Tax Board. The statewide 7.50% is allocated as:〔(California Board of Equalization - Detailed Description of the Sales and Use Tax Rate )〕 * 7.50% - State + Local * * 6.50% - State * * * 5.00% - State - General Fund * * * 0.25% - State - Fiscal Recovery Fund * * * 0.50% - State - Local Revenue Fund * * * 0.50% - State - Local Public Safety Fund * * * 0.25% - State - Education Protection Account (Prop 30) * * 1.00% - Uniform Local Tax * * * 0.25% - Local County - Transportation funds * * * 0.75% - Local City/County - Operational funds Supplementary sales tax may be added (with voter approval) by cities, counties, service authorities, and various special districts (such as the Bay Area Rapid Transit district). Additional sales taxes levied by counties and municipalities are formally called "District Taxes". The effect is that sales tax rates vary from 7.50% (in areas where no additional taxes are charged) to 10.00% (in the cities of South Gate and Pico Rivera, the highest in California).〔(California Board of Equalization January 1, 2013, California City & County Sales & Use Tax Rates )〕 For instance, Sacramento, the state capital, has a ''combined'' 8.00% sales tax rate, and Los Angeles, the largest city in the state, has a ''combined'' 9.00% sales tax rate.〔 ;Temporary statewide increases * From April 1, 2009 until June 30, 2011, the state sales and use tax increased by 1% from 7.25% to 8.25% as a result of the 2008-2009 California budget crisis.〔(California Legislature Passes Tax Plan, Ends Impasse )〕〔(【引用サイトリンク】title=California Statewide Sales and Use Tax Rate to Decrease by 1% on July 1, 2011 )〕 * Effective January 1, 2013, the state sales and use tax increased by 0.25% from 7.25% to 7.50% as a result of Proposition 30 passed by voters in the November 6, 2012 election. The change is a four-year temporary tax increase and is scheduled to end on December 31, 2016.〔(【引用サイトリンク】title=TEXT OF PROPOSED LAWS: Proposition 30 )〕 The last changes to the published local tax rates took effect on January 1, 2013. Official updates are published on the Board of Equalization website and also in Publication 71.〔(California Board of Equalization )〕〔(California Publication 71 )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Sales and use taxes in California」の詳細全文を読む スポンサード リンク
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