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.
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.
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.
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.
A free sample that does not need a long supply line
With 212 soap, cleaning and toilet preparation manufacturers in the county, a store that makes or sources in the area may be able to get a mini or a trial size at a landed cost it can state to the cent. Write that cost down before you promise the sample, because it is what the offer actually spends.
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.
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.
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.
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
Los Angeles County had 1,288 private apparel manufacturing (NAICS 315) establishments in 2025, employing 18,842 people on average and paying 1,244,706,636 dollars in annual wages, down from 1,369 establishments and 19,264 employees in 2024.
Average annual pay in Los Angeles County apparel manufacturing was 66,060 dollars in 2025, against 95,974 dollars in soap, cleaning compound and toilet preparation manufacturing (NAICS 3256).
Los Angeles County had 212 private establishments in soap, cleaning compound and toilet preparation manufacturing (NAICS 3256) in 2025, with 5,451 employees on average.
The CDTFA rate table operative Oct. 1, 2026 lists Los Angeles County at 10.25 percent, Inglewood at 10.75 percent, and Santa Monica and Culver City at 11.25 percent, and has no separate line for the City of Los Angeles.