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California Grocery Tax (2026)
Permitted: Sales of food products for human consumption (groceries) are exempt from sales and use tax (CDTFA Regulation 1602; Rev. & Tax. Code § 6359).
Sales of food products for human consumption (groceries) are exempt from sales and use tax (CDTFA Regulation 1602; Rev. & Tax. Code § 6359). Tax still applies to hot prepared foods, carbonated and alcoholic beverages, and dietary supplements.
Official source: cdtfa.ca.gov →
General legal information, not legal advice — verify important decisions with a licensed attorney.
Grocery Tax in states bordering California
The same rule in each neighboring state LawLert has verified, from that state’s own official source.
- ArizonaPermitted
Food for home consumption (groceries) is exempt from Arizona's state transaction privilege (sales) tax under A.R.S. § 42-5102; food for consumption on the premises (prepared/restaurant food) is taxable. City tax treatment of groceries can vary — check local rates.
Verified Jul 3, 2026 · Source: azleg.gov · Full Arizona rule →
- NevadaPermitted
Groceries (food for human consumption) are exempt from sales and use tax under the Nevada Constitution (Art. 10 §3A) and NRS 372.284. Prepared food intended for immediate consumption, alcoholic beverages, and items such as tonics and vitamins remain taxable.
Verified Jul 3, 2026 · Source: tax.nv.gov · Full Nevada rule →
- OregonPermitted
Oregon has no general sales or use tax at all, so groceries are never taxed at any level.
Verified Jul 17, 2026 · Source: oregon.gov · Full Oregon rule →
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