By: Kolkhorst, et al. S.J.R. No. 24
 
 
  SENATE JOINT RESOLUTION
 
 
 
  proposing a constitutional amendment relating to the appropriation
  of the net revenue received from the imposition of state sales and
  use taxes on sporting goods.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Article VIII, Texas Constitution, is amended by
  adding Section 7-d to read as follows:
         Sec. 7-d.  (a)  For each state fiscal year, the net revenue
  received from the collection of any state taxes imposed on the sale,
  storage, use, or other consumption in this state of sporting goods
  that were subject to taxation on January 1, 2019, under Chapter 151,
  Tax Code, is automatically appropriated when received to the Parks
  and Wildlife Department and the Texas Historical Commission, or
  their successors in function, and is allocated between those
  agencies as provided by general law. The legislature by general law
  may provide limitations on the use of money appropriated under this
  subsection.
         (b)  In this section, "sporting goods" means an item of
  tangible personal property designed and sold for use in a sport or
  sporting activity, excluding apparel and footwear except that which
  is suitable only for use in a sport or sporting activity, and
  excluding board games, electronic games and similar devices,
  aircraft and powered vehicles, and replacement parts and
  accessories for any excluded item.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a)  This temporary provision applies
  to the constitutional amendment proposed by the 86th Legislature,
  Regular Session, 2019, dedicating the revenue received from the
  existing state sales and use taxes that are imposed on sporting
  goods to the Texas Parks and Wildlife Department and the Texas
  Historical Commission to protect Texas' natural areas, water
  quality, and history by acquiring, managing, and improving state
  and local parks and historic sites while not increasing the rate of
  the state sales and use taxes.
         (b)  Section 7-d, Article VIII, of this constitution takes
  effect September 1, 2021, and applies only to state tax revenue
  collected on or after that date.
         (c)  This temporary provision expires January 1, 2022.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2019.
  The ballot shall be printed to provide for voting for or against the
  proposition:  "The constitutional amendment dedicating the revenue
  received from the existing state sales and use taxes that are
  imposed on sporting goods to the Texas Parks and Wildlife
  Department and the Texas Historical Commission to protect Texas'
  natural areas, water quality, and history by acquiring, managing,
  and improving state and local parks and historic sites while not
  increasing the rate of the state sales and use taxes."