OpenZac

California Sales Tax Allocations

We have monthly sales tax allocation data for every city, county, and special district dating back to ~2018.

The allocation model

The allocation model represents a monthly sales tax allocation made by the CDTFA to a local taxing authority. This resource combines data from the Monthly Statement and the Quarterly Allocations reports into a cohesive monthly datapoint.

  • Name
    dates.allocation_period
    Type
    date
    Description

    The month in which this allocation was released to the locality

  • Name
    dates.revenue_period
    Type
    date
    Description

    The month in which this allocation was reported to the locality

  • Name
    dates.sales_period
    Type
    date
    Description

    The month in which the sale occurred

  • Name
    dates.formatted
    Type
    string
    Description

    A human readable version of the value in `dates.allocation_period`

  • Name
    dates.quarter
    Type
    integer
    Description

    The fiscal quarter (1-4)

  • Name
    jurisdiction
    Type
    Jurisdiction
    Description

    A Jurisdiction model representing the taxing entity

  • Name
    net_payment
    Type
    decimal
    Description

    The net payment made to the taxing entity

  • Name
    current_distributions
    Type
    decimal
    Description

    The amount distributed to the jurisdiction from local sales occurring in `dates.sales_period`

  • Name
    current_advance
    Type
    decimal
    Description

    The amount of local and county payments from quarterly taxpayers advanced to the jurisdiction

  • Name
    countywide_pool
    Type
    decimal
    Description

    The amount allocated from the county pool (only available at the end of the quarter)

  • Name
    countywide_pool_percentage
    Type
    decimal
    Description

    The percentage allocated from the county pool (only available at the end of the quarter)

  • Name
    statewide_pool
    Type
    decimal
    Description

    The amount allocated from the state pool (only available at the end of the quarter)

  • Name
    statewide_pool_percentage
    Type
    decimal
    Description

    The percentage allocated from the state pool (only available at the end of the quarter)

  • Name
    county_share
    Type
    decimal
    Description

    The amount of local payments allocated to the county based on the jurisdiction's sharing agreement (only available at the end of the quarter)

  • Name
    net_prior_allocations
    Type
    decimal
    Description

    The net amount advanced in the previous months of this quarter (only available at the end of the quarter)

  • Name
    administrative_cost
    Type
    decimal
    Description

    The amount paid by the jurisdiction to CDTFA for administrative costs (only available at the end of the quarter)

  • Name
    other_adjustments
    Type
    decimal
    Description

    The total of any other adjustments (only available at the end of the quarter)

  • Name
    deltas
    Type
    object
    Description

    Year-over-year changes for each numeric field above

  • Name
    trends
    Type
    object
    Description

    Rolling trend analysis for each numeric field above

  • Name
    ytd
    Type
    object
    Description

    Year-to-date totals for each numeric field above

GET /api/ca/sales-tax/allocations

List all allocations

This endpoint allows you to retrieve a paginated list of all allocations in the database. By default, a maximum of 25 allocations are shown per page.

Optional parameters

  • Name
    jurisdictions
    Type
    string
    Description

    A comma-separated list of jurisdiction IDs for filtering allocations

  • Name
    allocation_period
    Type
    date
    Description

    Filter to a specific allocation period. Format: YYYY-MM-DD

  • Name
    between
    Type
    string
    Description

    A comma-separated set of dates for filtering allocations. Format: YYYY-MM-DD,YYYY-MM-DD

  • Name
    since
    Type
    date
    Description

    Filter for allocations after a certain date (inclusive). Format: YYYY-MM-DD

  • Name
    limit
    Type
    integer
    Description

    Limit the number of allocations returned. Default: 25

Request

GET
/api/ca/sales-tax/allocations 
curl -G https://open.zactax.com/api/ca/sales-tax/allocations \
    -H "Authorization: Bearer {token}" \
    -d jurisdictions=1234 \
    -d limit=1
GET
/api/ca/sales-tax/allocations 
const response = await fetch('https://open.zactax.com/api/ca/sales-tax/allocations?jurisdictions=1234&limit=1', {
    headers: {
        'Authorization': 'Bearer {token}'
    }
});
const data = await response.json();

Response

{
    "data": [
        {
            "dates": {
                "allocation_period": "2024-02-01",
                "revenue_period": "2024-01-01",
                "sales_period": "2023-12-01",
                "formatted": "February 2024",
                "quarter": 1
            },
            "jurisdiction": {
                "id": 1234,
                "name": "Los Angeles, California",
                "slug": "los-angeles-california",
                "state": "ca",
                "type": "city",
                "sales_tax_rate": 0.0225,
                "sales_tax_id": "LA001"
            },
            "net_payment": 52341567.89,
            "current_distributions": 48234567.00,
            "current_advance": 4107000.89,
            "countywide_pool": 0,
            "countywide_pool_percentage": 0,
            "statewide_pool": 0,
            "statewide_pool_percentage": 0,
            "county_share": 0,
            "net_prior_allocations": 0,
            "administrative_cost": 0,
            "other_adjustments": 0,
            "deltas": {
                "net_payment": 0.0534,
                "current_distributions": 0.0612
            },
            "trends": {
                "net_payment": 50123456.78,
                "current_distributions": 46234567.00
            },
            "ytd": {
                "net_payment": 104683135.78,
                "current_distributions": 96469134.00
            }
        }
    ],
    "links": {
        "first": "...",
        "last": "...",
        "prev": null,
        "next": "..."
    },
    "meta": {
        "current_page": 1,
        "from": 1,
        "last_page": 100,
        "per_page": 25,
        "to": 1,
        "total": 1
    }
}