Fireworks Public Safety Fee
In addition to sales taxes, businesses who sell fireworks must collect a 5 percent public safety fee.
Items detonated or burned to produce a visible or audible effect are considered fireworks. These items may include:
- Firecrackers
- Roman candles
- Missile-type rockets
- Wire sparklers
If you need additional information on the public safety fee, please call the Department’s business information line at (317) 615-2544.
Example
Barry and Iris Allen opened a small tent in a parking lot to start selling fireworks, which means they must register for the public safety fee and sales tax as a sole proprietor.
Additional Resources
Online Services
Stay Connected
You are leaving the IN.gov website. By clicking OK, you will be taken to a website that is not affiliated with the State of Indiana and may have different privacy and security policies. The State of Indiana is not responsible for, and does not endorse, guarantee, or monitor content, availability, viewpoints, products, or services that are offered or expressed on this non IN.gov portal website.
Top FAQs I Want To...
- Find Indiana tax forms.
- Know when I will receive my tax refund.
- File my taxes as an Indiana resident while I am in the military, but my spouse is not an Indiana resident.
- Take the renter's deduction.
- Pay my tax bill in installments.
- Claim a gambling loss on my Indiana return.
- Have more time to file my taxes and I think I will owe the Department.
