Constitution, Art. IX, §24 is enacted to read:

Section 24. Revenues dedicated to fish and wildlife resources protection. In addition to the appropriation of funds required under section 22, a total of 20% of revenues raised by means of the sales and use tax laws as applied to sales and use of the items listed in subsections 1 to 19 must be allocated to the following 2 departments: 90% of the revenue raised pursuant to this section must be allocated to the Department of Inland Fisheries and Wildlife or any successor agency responsible for fisheries and wildlife management, other than commercial marine fisheries management, to be used only for the protection of the State's fish and wildlife resources; and 10% of the revenue raised pursuant to this section must be allocated to the Department of Marine Resources or any successor agency responsible for diadromous fish management to be used only to protect, conserve, restore, manage and enhance diadromous fish populations and their habitat in all waters of the State. This section applies to revenues raised by means of the sales and use tax laws as applied to sales and use of the following items:

1. Shotguns. Shotguns;

2. Rifles. Rifles;

3. Handguns. Handguns;

4. Ammunition. Ammunition for shotguns, rifles and handguns;

5. Bows. Bows;

6. Crossbows. Crossbows;

7. Arrow shafts. Arrow shafts;

8. Points. Points for arrow shafts;

9. Nocks. Nocks;

10. Vanes. Vanes for arrow shafts;

11. All-terrain vehicles. All-terrain vehicles;

12. Boats. Boats used for recreational purposes only;

13. Motors. Motors for boats used for recreational purposes only;

14. Snowmobiles. Snowmobiles;

15. Campers. Campers;

16. Recreational vehicles. Recreational vehicles;

17. Camping fees. Camping fees;

18. Canoes. Canoes; and

19. Kayaks. Kayaks.

This section does not apply to additional sales or use tax revenue raised as the result of an increase in the rate of the sales or use tax imposed after July 1, 2011. This section applies to fiscal years beginning on and after July 1, 2013.