"A McDonalds 99 cent burger in CA is 99 cents. Not $1 something with tax."

A McDonald's burger is most certainly subject to sales tax in California.

If you went to a grocery store and purchased the unprepared components (meat, bun, pickles, cheese, condiments), you wouldn't pay sales tax. You'll definitely pay tax when buying that burger at any restaurant.

http://www.boe.ca.gov/lawguides/business/current/btlg/vol1/sutr/sales-and-use-tax-regulations-art8-all.html