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HomeProposition 137: Stance

Download Prop. 137 - Designate Sporting Goods Sales Tax Revenue for Conservation

BALLOT MEASURE SUMMARY

Proposition 137 directs the state to keep and spend an amount equal to the state sales tax already collected on sporting goods and outdoor equipment — estimated at about $175 million in FY 2027–28 — exempting it from the Taxpayer’s Bill of Rights (TABOR) and dedicating it to wildlife, land and water conservation, wildfire mitigation, and outdoor recreation. It is not a new tax and does not change what shoppers pay; it changes where the money goes.

BACKGROUND

Sales tax on sporting goods currently flows into the state General Fund, which pays for services such as education, health care, prisons, and social services. Proposition 137 would instead dedicate revenue equal to that amount to conservation purposes. The amount transferred is determined from the share of sales in specific product and industry codes, and would be distributed as follows:

Fund	Allocation
Great Outdoors Colorado (GOCO) Trust Fund	47.5%
Colorado Wildlife and Water Fund	47.5%
Outdoor Equity Fund	2.5%
Outdoor Recreation Economic Development Cash Fund	2.5%

LINK TO FISCAL NOTE

This initiative collects sales tax from sporting goods and equipment sales to create a cash fund for wildlife and conservation. $175M is estimated to be collected in Fiscal Year 2027-28, exempt from Taxpayer’s Bill of Rights (TABOR). The dollars would be distributed as follows:

Fund	Allocation under Initiative 308
Great Outdoors Colorado Trust Fund	47.5%
Colorado Wildfire Prevention and Water Fund	47.5%
Outdoor Equity Fund	2.5%
Outdoor Recreation Economic Development Cash Fund	2.5%

LEAGUE POSITION

"Fiscal policy should provide for: adequate and flexible funding of…government programs…"
League of Women Voters Impact on Issues 2024-2026, p. 154

The League of Women Voters supports "the use of the following criteria for evaluating Colorado revenue structure: ability to pay, equitable, certain, convenient, economical, flexible, adequate, reliable, elastic, diverse, and simple…"

The League of Women Voters opposes "…earmarking of funds except when necessary and if used on a limited basis and with discretion."

Positions for Action 2025-2026, p. 35

RATIONALE FOR STANCE

This initiative is earmarking. It puts restrictions on the judgment of legislators as to the use of the General Fund. We elect legislators to recognize the needs of Colorado and allocate the funds accordingly. The budget for the General Fund is perpetually short. In non-TABOR refund years, the measure could siphon off dollars from the General Fund, reducing money available for education, health and other state programs. When there are TABOR refunds, 308 will reduce them, while protecting the Family Affordability Tax Credit and Earned Income Tax Credit. This permanent transfer does not allow for legislative judgement.

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