Abstract: Repeals the sales and use tax exemptions for gasoline, diesel fuel, and special fuels, food
for home consumption, certain utilities for residential use, and prescription drugs.
Present constitution exempts purchases of gasoline, diesel fuel, or special fuels subject to excise tax
in present law from state and local sales and use tax.
Proposed constitutional amendment repeals present constitution.
Present constitution provides that food for home consumption; natural gas, electricity, and water sold
directly to the consumer for residential use; and prescription drugs are exempt from state sales and
use tax.
Proposed constitutional amendment repeals present constitution.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
November 8, 2022.
(Amends Const. Art. VII, §27(A); Repeals Const. Art. VII, §2.2)