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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.
A negative fiscal impact of $177,289 through the biennium is expected to the state.
Revenue collected from the sporting goods sales tax is already statutorily dedicated to the Parks and Wildlife Department and the Texas Historical Commission. Even if this amendment were to be adopted, the legislature would still have the ability to abolish the tax, change the amount of the tax, or change the percentages allotted to the respective departments without needing to amend the constitution again. The proposed constitutional amendment and its enabling legislation do not affect our liberty principles and we remain neutral.