OH · constitutions
Ohio Const. art. XII, § 13
Wholesale taxes on foods
No sales or other excise taxes shall be levied or collected (1) upon any wholesale sale or wholesale purchase of food for human consumption, its ingredients or its packaging; (2) upon any sale or purchase of such items sold to or purchased by a manufacturer, processor, packager, distributor or reseller of food for human consumption, or its ingredients, for use in its trade or business; or (3) in any retail transaction, on any packaging that contains food for human consumption on or off the premises where sold. For purposes of this section, food for human consumption shall include non-alcoholic beverages. This section shall not affect the extent to which the levy or collection of sales or other excise taxes on the retail sale or retail purchase of food for human consumption is permitted or prohibited by Section 3(C) of this Article.
History
Effective: December 8, 1994
Provenance
- Source
- codes.ohio.gov
- Retrieved
- 2026-09-26
- Edition
- 2026-09-26
- Content hash
e4de4e1319b0d5bf8cf0179f19aa7e4c776d16daef1a354789f22d6ef42970ab
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