Fontana Sales & Use Tax Rates and Food Exemptions

Taxation and Finance California 3 Minutes Read · published February 10, 2026 Flag of California

Fontana, California residents and business owners must understand how sales and use taxes apply locally and when grocery and prepared foods are exempt. This guide explains where to confirm the current Fontana sales and use tax rate, how California treats food-product taxability, which local and state offices enforce the rules, and practical steps to comply, report, or appeal enforcement actions.

How local sales and use tax works

Local sales and use tax in Fontana is the combined result of the California statewide base rate plus any district or city transactions and use taxes that apply in specific jurisdictions. Rates can vary by address and vendor location; check the California Department of Tax and Fee Administration (CDTFA) local rates tool for the exact rate by address.[1]

Taxability of food and food exemptions

California law distinguishes types of food for human consumption: some grocery items sold for home consumption are generally exempt, while prepared foods and certain beverages are taxable. The CDTFA provides detailed guidance on which food products are taxable and which are exempt; consult that guidance for examples and rules that affect retail sales in Fontana.[2]

Always verify taxability for a specific item before applying an exemption.

Penalties & Enforcement

Enforcement of sales and use tax collection and remittance in Fontana involves both the California Department of Tax and Fee Administration for state-administered taxes and the City of Fontana for any locally administered transactions and use tax measures.

  • Fines and monetary penalties: specific fine amounts for late payment, failure to file, or underpayment are provided by the CDTFA and in state law; exact local fine figures are not specified on the cited pages.
  • Escalation: penalties typically increase for continued noncompliance and repeat offences, but exact escalation schedules are not specified on the cited pages.
  • Enforcers: CDTFA enforces statewide sales and use tax assessments; the City of Fontana enforces collection of any local transaction and use tax measures and administers revenue collection processes.
  • Inspections and audits: CDTFA may audit records and issue assessments under state audit procedures; the City of Fontana may review business registration records for local tax compliance.
  • Appeals and review: taxpayers generally have administrative appeal rights with CDTFA and may petition for redetermination; specific time limits for appeals are set by CDTFA procedure and are not specified on the cited pages.
  • Non-monetary sanctions: enforcement can include liens, seizure of assets, or referral for civil or criminal action where applicable.
If you receive an assessment, act quickly to preserve appeal rights and avoid increased penalties.

Applications & Forms

  • Seller's Permit / CDTFA account registration: required to collect sales tax; registration and instructions are provided by the CDTFA (see their site for the online registration process).
  • Local forms: if Fontana administers a city transactions and use tax, any local filing forms or instructions should be available from the City of Fontana Finance or Revenue office, but specific local form numbers are not specified on the cited pages.

Common violations and typical outcomes

  • Failing to register for a seller's permit when required — can lead to assessments and penalties.
  • Collecting sales tax but failing to remit — results in interest and penalties.
  • Misclassifying taxable prepared foods as exempt groceries — may trigger back taxes on retail sales.

How-To

  1. Confirm the current combined rate for the business address using the CDTFA local rates tool.
  2. Review CDTFA guidance on food-product taxability to classify each retail item as taxable or exempt.
  3. Register for a seller's permit with CDTFA, collect the correct tax, file returns on time, and remit payments per CDTFA instructions.

FAQ

What is the current sales tax rate in Fontana?
The exact combined sales and use tax rate varies by street address and jurisdiction; check the CDTFA local rates lookup for the current rate by address.[1]
Are groceries always exempt in Fontana?
Not always; California exempts most grocery food sold for home consumption but taxes prepared foods and certain beverages—refer to CDTFA food-product guidance to determine taxability.[2]
Who do I contact about a local Fontana transactions and use tax question?
Contact the City of Fontana Finance or Revenue office for local measures and CDTFA for state tax administration and audits; specific contact links are in the Help and Support section below.

Key Takeaways

  • Check the CDTFA local rate tool for the definitive combined sales tax rate by address.
  • Use CDTFA guidance to determine whether a food item is taxable or exempt.

Help and Support / Resources

  1. [1] California Department of Tax and Fee Administration - Sales and Use Tax Rates
  2. [2] California Department of Tax and Fee Administration - Food product taxability guidance

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