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
nonalcoholic 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.
Structure Ohio constitution