As this column has noted on numerous occasions, California’s state sales tax rate of 7.25% is the highest in the nation. When the local sales tax rates are included, the average sales tax rate, according to a just released study by the Tax Foundation, is 8.99%. But in several cities, the total sales tax rate is now above 10%. The cities of Lancaster and Palmdale win the award for the heaviest sales tax burden at 11.25%. With all the talk in California about “sticking it” to the wealthy, the reality is that  sales taxes are considered regressive because low- and...