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

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Amended  IN  Assembly  May 01, 2017

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Constitutional Amendment
No. 2


Introduced by Assembly Member Cristina Garcia

January 18, 2017


A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 34 of Article XIII thereof, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


ACA 2, as amended, Cristina Garcia. Sales and use taxes: food products.
The California Constitution prohibits the state or any of its political subdivisions from levying or collecting 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 that were exempt from tax on January 1, 1993. Proposition 163, which was approved by the voters at the November 3, 1992, statewide general election to add that prohibition to the California Constitution, also amended a statute, to take effect December 1, 1992, to provide that certain items, including candy and snack foods, were food products the sale of, or the storage, use, or consumption of, which were thereby exempted from tax.
This measure, on and after April July 1, 2019, would instead require that any sales or use tax levied by the State of California or any of its political subdivisions apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption. The measure would authorize the Legislature to exempt the sale of, or the storage, use, or other consumption in this state of, any food product from sales and use tax by a statute that becomes operative on or after November 7, 2018. The measure would be submitted to the voters only if AB 274 of the 2017–18 Regular Session is enacted.
Vote: 2/3   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

Resolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 2017–18 Regular Session commencing on the fifth day of December 2016, two-thirds of the membership of each house concurring, hereby proposes to the people of the State of California, that the Constitution of the State be amended as follows:

First

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

SEC. 34.
 (a) Before November 7, 2018, the State of California and any of its political subdivisions shall not 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 January 1, 1993.
(b) On and after April 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.