§ 3.27.070 — Use tax rate
Sacramento City Code (current through Supplement No. 4, July 2026, and Ord. 2026-0022) · Sacramento City Code § 3.27.070
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3.27.070 Use tax rate.
An excise tax is hereby imposed on the storage, use, or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date of this chapter for storage, use, or other consumption in said territory at the rate of one percent (1%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. (Ord. 2018-0036 § 1)