Sales & Use Tax Rates - San Bernardino Retailers

Taxation and Finance California 4 Minutes Read · published February 10, 2026 Flag of California · By Emily Carter

Retailers operating in San Bernardino, California must collect, report and remit sales and use taxes under state law and any local transactions-and-use taxes that apply within city limits. This guide explains how rates are determined, where to check the current combined rate by address, registration and permit steps, remittance schedules, and enforcement pathways so businesses can stay compliant.

How rates are determined

California sales and use tax rates combine the statewide base with county and city district taxes. The exact combined rate for a retail sale depends on the sellers point of sale (address), and can change with voter-approved local measures. Retailers should confirm the current combined rate for each store location or delivery address using the California Department of Tax and Fee Administration (CDTFA) rate lookup tool on the CDTFA site[1].

Always verify the rate by street address before quoting tax-inclusive prices.

Registration, collection and remittance

Most retailers must register for a California sellers permit and report sales and use tax to CDTFA. Registration, permit management and account services are handled by CDTFA; register or update accounts through CDTFA online services Register/Renew services[2]. Remittance frequency (monthly, quarterly, annual) is set by CDTFA based on reported liability.

  • Sellers permit registration: apply via CDTFA online services; see site for instructions and electronic filing options.
  • Collect the combined rate applicable at the point of sale, including any city or district transactions-and-use tax.
  • Keep accurate point-of-sale records, exempt sales documentation and resale certificates to support returns.
  • File returns and remit payment on the schedule assigned by CDTFA for your account.

Penalties & Enforcement

CDTFA enforces sales and use tax compliance statewide. Enforcement includes assessments, penalties, interest, and collection actions. Specific monetary penalty amounts and interest rates are published by CDTFA; consult CDTFAs penalties and interest page for exact calculations and current rates CDTFA penalties & interest[3]. If a specific dollar fine or range is not shown on the cited page, that figure is not specified on the cited page.

Late filing and late payment can trigger penalties and interest—file on time.
  • Fine amounts and interest: see CDTFA penalty schedules for percentages and computations; if not stated explicitly on the linked page, the amount is not specified on the cited page.
  • Escalation: CDTFA may assess additional penalties for repeat, continuing, or fraudulent noncompliance; specific escalation ranges are detailed by CDTFA.
  • Non-monetary sanctions: audits, assessments, liens, levies, and referral to collections or prosecution where applicable.
  • Enforcer and contact: California Department of Tax and Fee Administration (CDTFA) enforces state sales and use tax; contact CDTFA through its official site for audits, appeals or to report noncompliance.
  • Appeals/review: taxpayers may petition CDTFA for review or file an appeal as described on CDTFAs appeals procedures; time limits for protests and appeals are specified by CDTFA on its procedural pages.

Applications & Forms

The primary form/process for retailers is registration for a sellers permit via CDTFA online services. CDTFA provides electronic account management and filing. Fees for the sellers permit or any registration are described on CDTFA pages; if a specific fee is not posted, the fee is not specified on the cited page.

Most retailers must hold a sellers permit before making taxable sales in California.

Common violations

  • Failing to register for a sellers permit before making taxable sales.
  • Underreporting taxable sales or claiming unsupported exemptions.
  • Late filing or late payment of tax liabilities.
  • Collecting an incorrect local rate by address or failing to collect district taxes.

Action steps for retailers

  • Register for a sellers permit with CDTFA before opening or selling taxable goods.
  • Use the CDTFA rate lookup by address to set correct tax collection on each register or e-commerce checkout.
  • File returns and remit payments by the CDTFA-assigned due dates to avoid penalties.
  • Contact CDTFA for questions about exemptions, resale certificates, or appeals.
Keep digital records of exempt sales and resale certificates for at least the period CDTFA requires.

FAQ

Do I need a sellers permit to sell in San Bernardino?
Yes. Retailers making taxable sales in San Bernardino must register for a California sellers permit through CDTFA and collect the correct combined rate for the sale location.
How do I find the exact sales tax rate for my store address?
Use CDTFAs sales and use tax rate lookup tool to confirm the combined state and local rate for a specific street address CDTFA rate lookup[1].
What if I disagree with an assessment or penalty?
Follow CDTFAs protest and appeals procedures as described on its site; time limits and required forms are specified by CDTFA on its procedural pages.

How-To

  1. Register for a sellers permit via CDTFA online services before making taxable sales.
  2. Check the combined rate for each store or delivery address using CDTFAs rate lookup tool and configure point-of-sale systems accordingly.
  3. Collect tax at the correct rate, keep exempt-sale documentation, and file returns by the due date assigned by CDTFA.
  4. If audited or assessed, gather records and follow CDTFA appeal procedures or contact CDTFA for guidance.

Key Takeaways

  • Confirm the combined sales tax rate by address before collecting.
  • Register with CDTFA and maintain exempt sale documentation.
  • File and pay on time to avoid penalties and interest.

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 - Register/Renew services
  3. [3] California Department of Tax and Fee Administration - Penalties and Interest

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Emily Carter

Emily Carter

Municipal Policy Researcher

Emily researches municipal codes and local ordinances across the United States. She verifies every guide against official city and state sources before publication.