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Indiana Department of Revenue

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DOR > Business Tax > Fireworks Public Safety Fee 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.


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.

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