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<br />34 <br />Sales Tax Rates. Currently, taxable transactions in the City are subject to the following sales and use tax, of which the City’s share is only a portion. The State collects and <br />administers the tax, and makes distributions on taxes collected within the City, as shown in the <br />following table. <br />TABLE 10 <br />CITY OF SAN LEANDRO SALES TAX RATES <br />Fiscal Year 2017-18 <br /> <br />State 6.000% <br />Local 1.250 <br />Total State-Wide Tax Rate 7.250% <br />Alameda County Essential Health Care Services Transactions and Use Tax (ACHC) 0.500% <br />Alameda County Transportation Commission 2002 (ACTI) 0.500 <br />Alameda County Transportation Commission Transactions and Use Tax (ACTC) 0.500 <br />Bay Area Rapid Transit District (BART) 0.500 <br />City of San Leandro Transactions and Use Tax (Measure HH Tax) 0.500 <br /> Total City of San Leandro Tax Rate 9.750% Source: California Department of Tax and Fee Administration. Sales and use taxes are complementary taxes; when one applies, the other does not. In <br />general, the statewide sales tax applies to gross receipts of retailers from the sale of tangible personal property in the State. The use tax is imposed on the purchase, for storage, use or <br />other consumption in the State of tangible personal property from any retailer. The use tax <br />generally applies to purchases of personal property from a retailer outside the State where the use will occur within the State. The Sales Tax is imposed upon the same transactions and <br />items as the statewide sales tax and the statewide use tax. <br />Certain transactions are exempt from the State sales tax, including sales of the following products: <br />• food products for home consumption; <br />• prescription medicine; <br />• newspapers and periodicals; <br />• edible livestock and their feed; <br />• seed and fertilizer used in raising food for human consumption; and <br />• gas, electricity and water when delivered to consumers through mains, lines and pipes. <br />This is not an exhaustive list of exempt transactions. A comprehensive list can be found <br />in the California Department of Tax and Fee Administration March 2018 Publication No. 61 entitled “Sales and Use Taxes: Exemptions and Exclusions,” which can be found on the California Department of Tax and Fee Administration’s website at http://www.cdtfa.ca.gov/. The <br />reference to this Internet website is provided for reference and convenience only. The information contained within the website may not be current, has not been reviewed by the City and is not incorporated in this Official Statement by reference.