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California State Board of Equalization
California Statewide Sales and Use Tax Rate
to Decrease by 1% on July 1, 2011
Statewide Base Tax Rate Decreases from 8.25% to 7.25%
 Effective July 1, 2011, the one percent sales and use tax rate increase that was approved with the state budget and effective April 1, 2009, will expire lowering the statewide base tax rate from 8.25 percent to 7.25 percent. In areas where there are voter-approved district taxes, the total tax rate related to sales and purchases will be the statewide base tax rate of 7.25 percent plus the applicable district tax. (See the California Sales and Use Tax Rates by County and City or the table below.)
For More Information

Please note, if legislative action occurs which results in an extension of the 8.25% statewide base tax rate, updated tax rate information will be immediately available on the California City and County Sales and Use Tax Rates page of the BOE’s website. (www.boe.ca.gov/sutax/pam71.htm).

California Sales and Use Tax Rates by County and City
Effective July 1, 2011
(includes state, county, local, and district taxes)

ALAMEDA CO. 8.75%
City of San Leandro 9.00%
City of Union City 9.25%

ALPINE CO. 7.25%

AMADOR CO. 7.75%

BUTTE CO. 7.25%

CALAVERAS CO. 7.25%

COLUSA CO. 7.25%
City of Williams 7.75%

CONTRA COSTA CO. 8.25%
City of Concord 8.75%
City of El Cerrito 9.25%
City of Pinole 8.75%
City of Richmond 8.75%

DEL NORTE CO. 7.25%

EL DORADO CO. 7.25%
City of Placerville 7.75%
City of So. Lake Tahoe 7.75%

FRESNO CO. 7.975%
City of Reedley 8.475%
City of Sanger 8.725%
City of Selma 8.475%

GLENN CO. 7.25%

HUMBOLDT CO. 7.25%
City of Arcata 8.00%
City of Eureka 8.00%
City of Trinidad 8.00%

IMPERIAL CO. 7.75%
City of Calexico 8.25%

INYO CO. 7.75%

KERN CO. 7.25%
City of Arvin 8.25%
City of Delano 8.25%

KINGS CO. 7.25%

LAKE CO. 7.25%
City of Clearlake 7.75%
City of Lakeport 7.75%

LASSEN CO. 7.25%

LOS ANGELES CO. 8.75%
City of Avalon 9.25%
City of El Monte 9.25%
City of Inglewood 9.25%
Pico Rivera 9.75%
Santa Monica 9.25%
South El Monte 9.25%
City of South Gate 9.75%

MADERA CO. 7.75%

MARIN CO. 8.00%
City of Novato 8.50%
City of San Rafael 8.50%

MARIPOSA CO. 7.75%

MENDOCINO CO. 7.25%
City of Fort Bragg 7.75%
City of Point Arena 7.75%
City of Ukiah 7.75%
City of Willits 7.75%

MERCED CO. 7.25%
City of Gustine 7.75%
City of Los Banos 7.75%
City of Merced 7.75%

MODOC CO. 7.25%

MONO CO. 7.25%
Mammoth Lakes 7.75%

MONTEREY CO. 7.25%
City of Del Rey Oaks 8.25%
City of Marina 8.25%
City of Pacific Grove 8.25%
City of Salinas 7.75%
City of Sand City 7.75%
City of Seaside 8.25%

NAPA CO. 7.75%

NEVADA CO. 7.375%
City of Nevada City 7.875%
Town of Truckee 7.875%

ORANGE CO. 7.75%
City of La Habra 8.25%

PLACER CO. 7.25%

PLUMAS CO. 7.25%

RIVERSIDE CO. 7.75%
City of Cathedral City 8.75%

SACRAMENTO CO. 7.75%
City of Galt 8.25%

SAN BENITO CO. 7.25%
City of Hollister 8.25%
City of San Juan Bautista 8.00%

SAN BERNARDINO CO. 7.75%
City of Montclair 8.00%
City of San Bernardino 8.00%

SAN DIEGO CO. 7.75%
City of El Cajon 8.75%
City of La Mesa 8.50%
City of National City 8.75%
City of Vista 8.25%

SAN FRANCISCO CO. 8.50%

SAN JOAQUIN CO. 7.75%
City of Manteca 8.25%
City of Stockton 8.00%
City of Tracy 8.25%

SAN LUIS OBISPO CO. 7.25%
City of Arroyo Grande 7.75%
City of Grover Beach 7.75%
City of Morro Bay 7.75%
City of Pismo Beach 7.75%
City of San Luis Obispo 7.75%

SAN MATEO CO. 8.25%
City of San Mateo 8.50%

SANTA BARBARA CO. 7.75%

SANTA CLARA CO. 8.25%
City of Campbell 8.50%

SANTA CRUZ CO. 8.00%
City of Capitola 8.25%
City of Santa Cruz 8.50%
City of Watsonville 8.25%

SHASTA CO. 7.25%

SIERRA CO. 7.25%

SISKIYOU CO. 7.25%

SOLANO CO. 7.375%

SONOMA CO. 8.00%
City of Cotati 8.50%
City of Rohnert Park 8.50%
City of Santa Rosa 8.50%
City of Sebastopol 8.25%

STANISLAUS CO. 7.375%
City of Ceres 7.875%

SUTTER CO. 7.25%

TEHAMA CO. 7.25%

TRINITY CO. 7.25%

TULARE CO. 7.75%
City of Dinuba 8.50%
City of Farmersville 8.25%
City of Porterville 8.25%
City of Tulare 8.25%
City of Visalia 8.00%

TUOLUMNE CO. 7.25%
City of Sonora 7.75%

VENTURA CO. 7.25%
City of Oxnard 7.75%
City of Port Hueneme 7.75%

YOLO CO. 7.25%
City of Davis 7.75%
City of West Sacramento 7.75%
City of Woodland 8.00%

YUBA CO. 7.25%
City of Wheatland 7.75%

 

 Breakdown of the One Hour Required Credit for
Certified Dental Technicians:  REGULATORY STANDARDS
The National Board for Certification in Dental Laboratory Technology requires twelve hours of continuing education annually.
At least one hour of the twelve must be in any one of the following BOLDED areas of content, falling under the “Regulatory Standards” course definition.
 
Effective August 12th, 2010 the Board of Trustees examined the criteria and intent for the annual regulatory standards credit requirement and they determined that the following categories would be accepted as regulatory standards.  Also, if a regulatory standards course is more than one hour in length, the additional credit hours will be applied to professional development (no longer rolling over into the documented scientific section) unless the course is clearly technical such as material science.
 
Bloodborne Pathogen Standard requires development of an Exposure Control Plan that addresses infection control.  This training is for employees who work in risk areas and is required upon hire, when changes occur in infection control procedures, when an employee is moved into a risk area, and annually for all employees who work in risk areas. (29 CFR 1910.1030) (extra credits roll to scientific)
 
Emergency Action Plans requires training in the handling of emergency procedures upon hire, whenever the employee’s responsibilities or designated actions under the plan change, and whenever there’s a change to the emergency action plan. (29 CFR 1910.38, Appendix to Subpart E, Subpart K - 29 CFR 1910.151) (extra credits roll to professional development)
 
Ergonomics addresses the workplace environment from an OSHA perspective in terms of proper seating techniques, lifting techniques and issues that affect workers that perform repetitive tasks/motions within their day to day job. (extra credits roll to professional development)
 
Hazard Communication addresses chemical hygiene training.  This training is required upon hire and when new chemicals are introduced into the workplace. (29 CFR 1910.1200) (extra credits roll to professional development)
 
HIPPA addresses the Health Insurance Portability and Accountability Act. This federal regulation covers the disclosure of individually identifiable health information. Dental laboratories, like dentists, are classified as “health care providers” under the Privacy Rule portion of HIPPA. There are a number of requirements that dental laboratories must comply with to avoid financial and criminal penalties. (extra credits roll to professional development)
 
HIV/AIDs address diseases that can affect workers in the health care arena. Most state dental practice acts require this curriculum for dental hygienists, dentists and dental assistants. As it relates to dental practice settings, it is important for those working in dental laboratories to be aware of issues that affect their customer and their patients. (extra credits roll to professional development)
 
Infection Control addresses procedures and processes used to prevent or reduce the spread of infectious agents. (extra credits roll to scientific)
 
Lockout/Tagout addresses the control of hazardous energy during the maintenance and servicing of equipment.  The training is required upon hire and annually for all employees. (29 CFR 1910.147) (extra credits roll to professional development)
 
Personal Protective Equipment provides general requirements for use of personal protective equipment.  Training must occur upon hire and thereafter as needed to clarify the use and maintenance of PPE or a change in PPE to be used.  (29 CFR 1910.132 and 1910.133) (extra credits roll to professional development)
 
Quality System/Good Manufacturing Practices (QS/GMP) addresses required processes regulated by the U.S. Food and Drug Administration that apply to all dental laboratories. The Code of Federal Regulations Chapter 820 includes but is not limited to: corrective action procedures; material tracking; equipment calibration and vendor selection procedures. (extra credits roll to professional development)
 
Respiratory Protection addresses the control of occupational diseases caused by breathing air contaminants.  When respirators are used the employee must receive training upon hire, if there are any changes in the type of respirator required, and annually. (29 CFR 1910.134) (extra credits roll to professional development)
 
Questions or comments, contact Shelly Sobol, NBC Program Manager

Shelly Sobol
National Board for Certification in Dental Laboratory Technology (NBC)
Program Manager
325 John Knox Rd #L103
Tallahassee, FL , 32303
Phone: 800-684-5310
Fax: 850-222-0053
ssobol@nbccert.org
www.nbccert.org
 

 

 

WARNING!
Please be aware of several gold scams that are being perpetrated! Check your invoices carefully. Several labs have reported that gold shipments were ordered in their names and sent to fake addresses or post office boxes. Also, a person representing to be a dentist in Las Vegas, NV has sent cases to labs to be done in gold. The cases were completed and mailed back. NO DENTIST, NO MONEY!