Section 3(C), Article XII of the Ohio Constitution provides that "no excise tax shall be levied or collected upon the sale or purchase of food for human consumption off the premises where sold." The constitutional provision has been enacted as R.C. 5739.02(B)(2), which exempts from sales tax "[s]ales of food for human consumption off the premises where sold." The issue presented by this case is whether food consumed in the food court...
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