Businesses that sell fireworks must collect a 5% Fireworks Public Safety Fee on each transaction as well as sales tax.
This fee is due to DOR and must be paid on INTIME within 20 days after the end of the month in which the fee is collected.
File & pay on INTIME
- Ensure your business is registered on INBiz and with DOR to pay sales tax.
- Apply for a Fireworks Permit from the Indiana Department of Homeland Security.
- After DOR reviews the permit, you will find the option to file and pay through INTIME.
You must file a return for each period, even if no taxes are collected. This is known as a “zero-dollar ($0) return.” Returns are subject to a penalty of up to 20% and a minimum penalty of $5 when filed late.
If you have questions about fireworks permits, contact the DHS Code Enforcement Section at codequestions@dhs.in.gov, by phone at 317-232-1407, or visit the DHS website.
FAQs
- Will I be notified when my public safety account has been set up?
Yes. You will be notified by email and INTIME message.
- Do fireworks permits expire?
Yes. Permits expire Dec. 31 each year and must be renewed.
- Do I need multiple accounts for different locations?
Yes. You need a sales account, public safety account and fireworks permit for each location.
- Does a public safety account address have to match the RRMC sales location?
Yes. The public safety account and permit must match the address on the Registered Retail Merchant Certificate.
- Are nonprofits exempt from the public safety fee?
No. Nonprofits must collect the public safety fee.
- Will the public safety account file frequency be the same as the sales account?
Yes. Unless a business adjusts the filing frequency by contacting DOR’s Special Tax team on INTIME or at 317-615-2710.