Bill Text: TX SJR24 | 2019-2020 | 86th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: 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.
Spectrum: Bipartisan Bill
Status: (Enrolled - Dead) 2019-05-28 - Filed with the Secretary of State [SJR24 Detail]
Download: Texas-2019-SJR24-Introduced.html
Bill Title: 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.
Spectrum: Bipartisan Bill
Status: (Enrolled - Dead) 2019-05-28 - Filed with the Secretary of State [SJR24 Detail]
Download: Texas-2019-SJR24-Introduced.html
86R2417 CJC-D | ||
By: Kolkhorst, et al. | S.J.R. No. 24 |
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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." |