BlackletterCalifornia law

California Constitution Art. XIII, § 34

ARTICLE XIII TAXATION

Current as of September 28, 2026Cal. Const., art. XIII, § 34Official source ↗

Sec. 34 added Nov. 3, 1992, by Prop. 163. Initiative measure. Effective Jan. 1, 1993.

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.