Art. XIII, § 34
No sales tax on food
Limit
Taxes, Money & Commerce
Art. XIII · Taxation
Official text rightpowerlimitif conditionlegal term
Neither the State of California nor any of its political subdivisions shall levy or collect a sales or use tax on the sale of, or the storage, use or other consumption in this State of food products for human consumption except as provided by statute as of the effective date of this section.
History: Sec. 34 added Nov. 3, 1992, by Prop. 163. Initiative measure. Effective Jan. 1, 1993.
Simplified explanation
Neither the State nor its political subdivisions may levy or collect a sales or use tax on food products for human consumption, except as provided by statute as of the effective date of this section.