86R2417 CJC-D
 
  By: Kolkhorst, et al. S.J.R. No. 24
 
 
 
A 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, requiring the automatic appropriation of the
  net revenue received from the collection of state taxes imposed on
  the sale, storage, use, or other consumption in this state of
  certain sporting goods to the Parks and Wildlife Department and the
  Texas Historical Commission.
         (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 requiring the
  automatic appropriation of the net revenue received from the
  collection of state taxes imposed on the sale, storage, use, or
  other consumption in this state of certain sporting goods to the
  Parks and Wildlife Department and the Texas Historical Commission."