Effective July 1, 2004, the sales and use tax rate in Mariposa County, California will be 7.25%, down from 7.75%. Any collections of the MCHA sales or use tax after this date must be returned to the customer or forwarded to the state. Those with contracts specifying the 7.75% should apply the higher rate for property delivered or lease payments received before July 1, 2004 and the 7.25% rate for transactions on or after July 1, 2004. (Special Notice, California State Board of Equalization, May 2004)