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A JOINT RESOLUTION
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proposing a constitutional amendment relating to the appropriation |
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of the net revenue received from the imposition of the state sales |
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and use tax on sporting goods. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 7-d to read as follows: |
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Sec. 7-d. (a) For each state fiscal year, the net revenue |
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received from the collection of any state taxes imposed on the sale, |
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storage, or use of sporting goods that were subject to taxation on |
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January 1, 2015, under Chapter 151, Tax Code, is automatically |
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appropriated when received to the Parks and Wildlife Department and |
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the Texas Historical Commission, or their successors in function, |
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and is allocated between those agencies as provided by general law. |
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(b) In this section, "sporting goods" means an item of |
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tangible personal property designed and sold for use in a sport or |
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sporting activity, excluding apparel and footwear except that which |
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is suitable only for use in a sport or sporting activity, and |
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excluding board games, electronic games and similar devices, |
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aircraft and powered vehicles, and replacement parts and |
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accessories for any excluded item. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 84th Legislature, |
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Regular Session, 2015, requiring the automatic appropriation of the |
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net revenue received from the collection of state taxes imposed on |
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the sale, storage, or use of certain sporting goods to the Parks and |
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Wildlife Department and the Texas Historical Commission. |
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(b) Section 7-d, Article VIII, of this constitution takes |
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effect September 1, 2017, and applies only to state tax revenues |
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that are collected on or after that date. |
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(c) This temporary provision expires January 1, 2018. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 3, 2015. |
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The ballot shall be printed to provide for voting for or against the |
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proposition: "The constitutional amendment requiring the |
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automatic appropriation of the net revenue received from the |
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collection of state taxes imposed on the sale, storage, or use of |
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certain sporting goods to the Parks and Wildlife Department and the |
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Texas Historical Commission." |