§ 34

California Constitution — Article XIII (Taxation) · 2026 edition · updated 2026-10-03 · California

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.

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

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▸Contents — California Constitution — Article XIII (Taxation)

California Constitution — Article XIII (Taxation)

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