CA: Eliminate prohibition against taxing food and beverages

136th Legislature (2025-2026) Introduced by Bill Blessing

SJR 9 would repeal the prohibition preventing wholesale excise taxes on food and nonalcoholic beverages, allowing the state to tax these items if voters approve.

Referred to committee

#constitutionalamendment #taxation

Purpose and intent

SJR 9 is a joint resolution proposing a constitutional amendment to repeal Section 13 of Article XII of the Ohio Constitution.

The repeal would restore the General Assembly’s authority to enact excise taxes on the wholesale sale of food and nonalcoholic beverages, removing the current prohibition on wholesale taxation of such items.

Key provisions and changes

The resolution proposes to remove the constitutional prohibition that prevents the state from imposing wholesale excise taxes on food purchased for human consumption off the premises where sold (the prohibition currently applies to food and nonalcoholic beverages, including soft drinks).

If voters approve the amendment, the constitutional restriction would be repealed, enabling the state to levy excise taxes at the wholesale level on food and all nonalcoholic beverages, including soft drinks.

Election and timing:

The amendment would be submitted to Ohio electors at the general election on November 2, 2027.
If a majority of voters voting on the measure approves, the amendment would take effect January 1, 2028.

Affected entities and implications

State government: Restores or grants the General Assembly authority to impose wholesale excise taxes on food and nonalcoholic beverages.

Food and beverage industries: Potentially affected by wholesale excise taxes if and when the General Assembly enacts such taxes post-amendment.

Consumers: Indirectly affected through the potential pass-through of wholesale tax costs to retail prices, depending on how any future taxes are structured and collected.

Tax policy landscape: Changes the constitutional constraints around excise taxation of staple food items and beverages, enabling revenue mechanisms that were constrained by the current prohibition.

Procedural and timeline details

Sponsor: Sen. Blessing (co-sponsor listed).

Legislative action timeline:

Introduced: February 26, 2026.
Referred to committee: March 4, 2026.

Constitutional process:

The Joint Resolution requires three-fifths of members elected to each house to concur.
If approved by the General Assembly, it would be placed on the November 2, 2027 ballot for voter approval.
Upon voter approval, the constitutional amendment would become effective January 1, 2028.

Fiscal and legislative notes

The provided materials include a Fiscal Note link (noted as “Click here for S.J.R. 9's Fiscal Note”), but no explicit dollar amounts or fiscal impact is included in the summary text. Any financial impact would depend on subsequent legislative action to implement wholesale excise taxes and the resulting revenue projections.

Plain-language takeaway

SJR 9 seeks voter permission to repeal a 1936/1994-era constitutional restriction that currently prevents the state from taxing wholesale food and nonalcoholic beverages. If Ohioans approve in the 2027 election, the General Assembly would gain authority to levy wholesale excise taxes on these items starting January 1, 2028.

Bill