Constitution · California

Cal. Const. art. XIII, § 34

Constitution
Constitution of California
Text as of
October 2026

What does this section say?

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.)

The text is copied from the official source: leginfo.legislature.ca.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

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