The Bradley-Burns Uniform Local Sales and Use Tax Law enables counties and cities to impose local sales and use taxes, establishing a framework for local taxation affecting retail sales. Under this law, all retail sales are considered consummated at the retailer's place of business unless specified otherwise.

As of January 1, 2016, local agencies cannot enter agreements that would reduce Bradley-Burns local tax revenues for another agency, ensuring fair distribution of tax revenues. Per Assembly Bill 2854 (Irwin), local agencies are required to post any agreements that reduce Bradley-Burns local tax revenues on their websites, enhancing transparency and accountability.

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