Use Tax
San Diego Municipal Code § 32.53
in effect§32.53 Use Tax
An excise tax is hereby imposed on the storage, use or other consumption in The City of San Diego of tangible personal property purchased from any retailer on or after the operative date of this ordinance, for storage, use or other consumption in the city 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.
(“Use Tax” added 2–28–1956 by O–6870 N.S.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art02Division00.pdf#page=4Fetched: 10/28/2026