Sales and Use Tax Unit

The Office of Finance maintains a Sales and Use Tax Unit to ensure that the City of Los Angeles receives the correct allocations of sales tax receipts from the State of California.  This unit actively identifies any misallocations of the local sales and use tax and acts as a liaison between the City of Los Angeles and the California Department of Tax and Fee Administration for correcting any discrepancies.

The Sales and Use Tax Unit also provides presentations to developers and contractors who are planning on, or in the process of, constructing in the City of Los Angeles in order to educate them on the rules and regulations of sales and use tax pertaining to contractors.

If you have questions regarding the rules and regulations with regard to sales and use taxes for the City of Los Angeles, or if you believe that any sales or use taxes have not been allocated correctly to the city, please contact the Sales and Use Tax Unit at For other non sales tax questions or business tax related matters please contact our customer service at