(a) The comptroller shall deposit to the credit of the fund on or before the fifth business day after the end of each month an amount of general revenue equal to the amount of state sales and use tax revenue collected by marketplace providers on sales of taxable items made through the marketplace under Section 151.0242, Tax Code, and remitted to this state during the preceding month, less any amount of that revenue the comptroller estimates would have been collected and remitted if Section 151.0242 were not law.
(b) Money deposited to the fund under this section may be appropriated from the fund only for the purpose described by Section 47.003(2).