Today's Law As Amended

PDF |Add To My Favorites | print page

ACA-2 Sales and use taxes: food products.(2017-2018)



First

 That Section 34 of Article XIII thereof is amended to read:

SEC. 34.
 Neither (a)  Before November 7, 2018,  the State of California nor and  any of its political subdivisions shall not  levy or collect a sales or use tax on the sale of, or the storage, use 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. January 1, 1993. 
(b) On and after July 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
Second—
 That this measure shall be submitted to the voters only if Assembly Bill 274 of the 2017–18 Regular Session is enacted.