Cal. Const., art. XIII, § 34 · Article XIII. TAXATION

Cal. Const., art. XIII, § 34

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not constitutional text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CONS&sectionNum=SEC.%2034.&article=XIII
Text hash: sha256 12dad2bf656331ef369b220e97f7b7997a0f31e1a30f3d2bd62335f5b471ab27
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.