| 1 | 1 | | 85R2604 CJC-D |
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| 2 | 2 | | By: Estes S.J.R. No. 20 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment relating to the appropriation |
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| 7 | 7 | | of the net revenue received from the imposition of the state sales |
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| 8 | 8 | | and use tax on sporting goods. |
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| 9 | 9 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 11 | 11 | | adding Section 7-d to read as follows: |
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| 12 | 12 | | Sec. 7-d. (a) For each state fiscal year, the net revenue |
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| 13 | 13 | | received from the collection of any state taxes imposed on the sale, |
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| 14 | 14 | | storage, or use of sporting goods that were subject to taxation on |
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| 15 | 15 | | January 1, 2017, under Chapter 151, Tax Code, is automatically |
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| 16 | 16 | | appropriated when received to the Parks and Wildlife Department and |
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| 17 | 17 | | the Texas Historical Commission, or their successors in function, |
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| 18 | 18 | | and is allocated between those agencies as provided by general law. |
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| 19 | 19 | | The legislature by general law may provide limitations on the use of |
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| 20 | 20 | | money appropriated under this subsection. |
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| 21 | 21 | | (b) In this section, "sporting goods" means an item of |
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| 22 | 22 | | tangible personal property designed and sold for use in a sport or |
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| 23 | 23 | | sporting activity, excluding apparel and footwear except that which |
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| 24 | 24 | | is suitable only for use in a sport or sporting activity, and |
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| 25 | 25 | | excluding board games, electronic games and similar devices, |
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| 26 | 26 | | aircraft and powered vehicles, and replacement parts and |
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| 27 | 27 | | accessories for any excluded item. |
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| 28 | 28 | | SECTION 2. The following temporary provision is added to |
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| 29 | 29 | | the Texas Constitution: |
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| 30 | 30 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 31 | 31 | | to the constitutional amendment proposed by the 85th Legislature, |
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| 32 | 32 | | Regular Session, 2017, requiring the automatic appropriation of the |
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| 33 | 33 | | net revenue received from the collection of state taxes imposed on |
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| 34 | 34 | | the sale, storage, or use of certain sporting goods to the Parks and |
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| 35 | 35 | | Wildlife Department and the Texas Historical Commission. |
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| 36 | 36 | | (b) Section 7-d, Article VIII, of this constitution takes |
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| 37 | 37 | | effect September 1, 2019, and applies only to state tax revenues |
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| 38 | 38 | | that are collected on or after that date. |
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| 39 | 39 | | (c) This temporary provision expires January 1, 2020. |
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| 40 | 40 | | SECTION 3. This proposed constitutional amendment shall be |
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| 41 | 41 | | submitted to the voters at an election to be held November 7, 2017. |
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| 42 | 42 | | The ballot shall be printed to provide for voting for or against the |
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| 43 | 43 | | proposition: "The constitutional amendment requiring the |
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| 44 | 44 | | automatic appropriation of the net revenue received from the |
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| 45 | 45 | | collection of state taxes imposed on the sale, storage, or use of |
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| 46 | 46 | | certain sporting goods to the Parks and Wildlife Department and the |
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| 47 | 47 | | Texas Historical Commission." |
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