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SENATE 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 state sales and |
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use taxes 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, use, or other consumption in this state of sporting goods |
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that were subject to taxation on January 1, 2019, under Chapter 151, |
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Tax Code, is automatically appropriated when received to the Parks |
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and Wildlife Department and the Texas Historical Commission, or |
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their successors in function, and is allocated between those |
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agencies as provided by general law. The legislature by general law |
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may provide limitations on the use of money appropriated under this |
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subsection. |
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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 86th Legislature, |
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Regular Session, 2019, dedicating the revenue received from the |
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existing state sales and use taxes that are imposed on sporting |
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goods to the Texas Parks and Wildlife Department and the Texas |
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Historical Commission to protect Texas' natural areas, water |
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quality, and history by acquiring, managing, and improving state |
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and local parks and historic sites while not increasing the rate of |
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the state sales and use taxes. |
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(b) Section 7-d, Article VIII, of this constitution takes |
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effect September 1, 2021, and applies only to state tax revenue |
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collected on or after that date. |
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(c) This temporary provision expires January 1, 2022. |
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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 5, 2019. |
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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 dedicating the revenue |
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received from the existing state sales and use taxes that are |
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imposed on sporting goods to the Texas Parks and Wildlife |
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Department and the Texas Historical Commission to protect Texas' |
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natural areas, water quality, and history by acquiring, managing, |
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and improving state and local parks and historic sites while not |
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increasing the rate of the state sales and use taxes." |
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