Bill
SB 1727
Imposes a 6% excise tax on ground-based sparklers starting July 1, 2025, with revenues split to firefighter funds and general fund, plus stronger retailer duties and age restrictio
Status & timeline
- Introduced in 2025; provision in the bill sets the tax to begin July 1, 2025.
- Companion bill: HB 3360.
- Text provides detailed definitions, tax collection procedures, enforcement, and amendments to existing fireworks/pyrotechnics laws.
Purpose
- To impose a dedicated excise tax on purchases of ground‑based sparklers (for use, not resale) and to regulate sale/retail practices and recordkeeping for those products. Part of revenues are directed to firefighting pension/benefit funds and the state general fund.
Key provisions
- Tax rate: Imposes a 6% excise tax on the purchase price of ground‑based sparklers (purchasers pay; retailers collect and remit).
- Effective date: Tax applies beginning July 1, 2025.
- Definitions: “Ground‑based sparkler” is defined (nonexplosive, non‑aerial devices that may produce crackling/whistling effects; composition limits specified — e.g., ≤75 grams per tube or ≤500 grams total for multi‑tube items such as fountains).
- Retailer obligations:
- Retailers who must collect the tax must register with the Department of Revenue and obtain a certificate.
- Required to collect tax, make returns, keep transaction records, and maintain specified transaction data.
- Liability: A retailer is liable to the Department for tax owed whether or not the retailer collected it from purchasers; unpaid tax constitutes a debt to the state.
- Bundling prohibition: Prohibits retail bundling or combinations intended to avoid application of the tax (limits sale practices that mix taxable and nontaxable items to evade the tax).
- Revenue distribution: Net revenue allocation — 25% to the Fireman’s Annuity and Benefit Fund, 25% to the Firefighters’ Pension Investment Fund, and 50% to the state General Revenue Fund.
- Enforcement and penalties:
- Civil and criminal penalties for violations; recordkeeping and audit authority.
- Department of Revenue empowered to administer/enforce the Act; provisions permit arrest, warrantless searches of business premises for inspection of sparklers, and seizure of sparklers (statute sets requirements for post‑seizure hearings).
- Allows Department rulemaking.
- Age and local sale/use restrictions:
- Prohibits selling ground‑based sparklers to persons under 18.
- Municipalities may prohibit sale and use of ground‑based sparklers on public property.
- Amends existing fireworks/pyrotechnics statutes to incorporate the new tax and age/municipal controls.
Who is affected
- Consumers: purchasers of ground‑based sparklers will pay an additional 6% excise tax.
- Retailers: consumer retailers of ground‑based sparklers must register, collect/remit tax, maintain detailed transaction records, and face liability/penalties for noncompliance.
- Local governments and firefighting pension funds: receive designated shares of revenue; municipalities retain authority to limit sales/use on public property.
- Under‑18 individuals: prohibited from purchasing ground‑based sparklers.
Potential impacts
- Modest price increase for sparkler purchasers (6%).
- Administrative/compliance costs for retailers (registration, enhanced recordkeeping, potential audits).
- Additional dedicated revenue for firefighter pension/benefit funds and general fund.
- Stricter retail practices around bundling and age verification; potential reduction in public sparkler use in jurisdictions that ban sales/use on public property.
- Strong enforcement tools (including warrantless searches/seizures) increase government enforcement capacity; retailers may face heightened legal exposure if compliance lapses.
For further detail, consult the bill text for exact statutory language, definitions (e.g., composition/weight thresholds), reporting/return schedules, penalties, and the Department of Revenue’s rulemaking authority.
Compiled from official sources — confirm details with the bill’s official record.
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