analysis of the sales tax attributable to sporting goods a technical report completed as part texas outdoors vision for future study commissioned by parks and wildlife department john l crompton a&m university recreation park tourism sciences august 1998 i table contents executive summary evidence nexus between visitation 1 comptroller s estimates revenues 13 implications 21 there is clear relationship purchase sports equipment state buyers visit substantially more than those who do not 2 however approximately one half even though many these individuals use their at local agency facilities some proportion that does it any public indeed items categorized may be used sport or purposes eg binoculars sunglasses backpacks handguns thus would inconsistent with benefit principle
