Los Angeles: apparel makers, county tax rates and a free sample offer plan

Los Angeles is where a direct-to-consumer apparel or personal care brand can be a short drive from its own supply chain, and the government data shows how much of that base is left. Los Angeles County had 1,288 apparel manufacturing establishments employing 18,842 people in 2025, down from 1,369 and 19,264 a year earlier. The same county data counts 212 establishments in soap, cleaning compound and toilet preparation manufacturing. For a Shopify store near that base, the useful questions are practical: what the tax rate looks like for local deliveries, when a local event gives a free sample offer a reason to start and stop, and how much of the order a small gift is allowed to take.

A street in the Garment District of downtown Los Angeles, lined with low-rise shops that show clothing on mannequins and racks, with cars parked along the curb
Photo: Levi Clancy, CC BY-SA via Wikimedia Commons

A free sample offer plan for a Los Angeles store

  1. Before you launch

    Price the sample at landed cost, including the packaging and the extra pick time. If the county's apparel makers are your source, ask for the cost per unit at the quantity you will really use, not the sample price.

    Source: U.S. Bureau of Labor Statistics: Quarterly Census of Employment and Wages, Los Angeles County, 2025 annual averages

  2. Week of Mar. 1, 2027

    Run the sample offer for race week only and say the end date in the banner. March 7, 2027 is the Marathon, so a Monday-to-Sunday window covers it and gives the offer a reason to stop.

    Source: McCourt Foundation: Los Angeles Marathon

  3. When you set a minimum order for the sample

    Keep the minimum above the order that would earn you almost nothing. The county's listed sales tax rate is 10.25 percent, so a 60 dollar cart carries about 6.15 dollars of tax that is not yours, and the sample comes out of the other 60 dollars.

    Source: California Department of Tax and Fee Administration: Publication CDTFA-95, California Sales and Use Tax Rates by County and City (operative Oct. 1, 2026)

Build it with the Free sample with purchase template.

Offer ideas for Los Angeles

A race-week offer with an end date

The Los Angeles Marathon is on March 7, 2027. A one-week sample offer that starts the Monday before and stops that Sunday has a reason to exist and a stop date, which keeps the cost bounded and the banner honest.

Source: McCourt Foundation: Los Angeles Marathon

Local delivery and the rate in the county table

The county's listed rate is 10.25 percent and neighboring cities such as Santa Monica and Culver City list 11.25 percent, so a customer's tax can differ by city even when the parcel travels a few miles. Check the rate for the delivery address; a sample does not change the tax you collect on the order.

Source: California Department of Tax and Fee Administration: Publication CDTFA-95, California Sales and Use Tax Rates by County and City (operative Oct. 1, 2026)

Questions merchants ask

What is the sales tax rate in Los Angeles?
The CDTFA rate table operative Oct. 1, 2026 lists Los Angeles County at 10.25 percent and does not give the City of Los Angeles its own line, while Santa Monica and Culver City are at 11.25 percent and Inglewood at 10.75 percent. Confirm the rate for a delivery address with the CDTFA; this is not tax advice.
How big is apparel manufacturing in Los Angeles County?
The Bureau of Labor Statistics counted 1,288 private apparel manufacturing establishments with 18,842 employees on average in 2025, compared with 1,369 and 19,264 in 2024.
Does a free sample count as a free gift under the FTC's guide?
A sample given with a purchase can be a "Free" offer, so the FTC's guide on the word free (16 CFR 251.1) is the one to read: disclose the condition next to the offer and do not raise the regular price of the product that must be bought. This is not legal advice.

Dates to plan around

2027 calendar: Los Angeles Marathon, Mar 7, 2027JanFebMarAprMayJunJulAugSepOctNovDec2027
  1. Los Angeles MarathonMcCourt Foundation: Los Angeles Marathon

Where Los Angeles sits

Outline map of California with markers for Los AngelesLos Angeles

Los Angeles County's apparel and personal care manufacturing base means a store near that base may be able to source and restock small items close to home, which is what a free sample with each order depends on.

Facts and sources

Not tax advice. Confirm current rules with the state revenue department before you rely on a date or an exemption.

Run the Los Angeles plan in Freebies Engine by Log Studio Lab.