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) 233-4015.
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
Top FAQs I Want To...
- Find Indiana tax forms.
- Know when I will receive my tax refund.
- File a nonresident Indiana tax return.
- 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.
