Use of Sales Tax on Sporting Goods, Legislative Task Force - 80th R.S. (2007)

Committee:	Joint Use of Sales Tax on Sporting Goods, Legislative Task Force
Title:	Interim Report
Subjects:	Sporting goods sales taxes | State parks |
Library Call Number:	L1836.80 Sp67
Session:	80th R.S. (2007)
Online version:	View report [37 pages  File size: 2,048 kb]
Charge:	This report should address the charge below.
1.	The task force shall: (1) review the items that are included in the definition of "sporting goods" under Section 151.801(e), Tax Code; (2) determine the amount of sales tax revenue that must be generated from the sale of "sporting goods" to fund, at a minimum, the appropriations made by the 80th Legislature regarding state parks, local parks, historic sites, coastal management programs, and water planning; (3) not later than December 15, 2008, prepare and present to the legislature a report that describes the findings of the task force and includes recommendations regarding the specific items that should be included in the definition of "sporting goods" under Section 151.801(e), Tax Code, in order to more evenly match the revenue streams needed to cover ongoing appropriations (estimated to be $70 million per annum), net of the use of unexpended balances in 2008-2009 biennium, without creating large dedicated fund balances.

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