Sec. 12. (a) A user fee, known as the public safety fee, is imposed on retail transactions made in Indiana of fireworks, in accordance with section 13 of this chapter.

     (b) A person who acquires fireworks in a retail transaction is liable for the public safety fee on the transaction and, except as otherwise provided in this chapter, shall pay the public safety fee to the retailer as a separate added amount to the consideration in the transaction. The retailer shall collect the public safety fee as an agent for the state.

Terms Used In Indiana Code 22-11-14-12

  • Person: means an individual, an association, an organization, a limited liability company, or a corporation. See Indiana Code 22-11-14-1
  • Retailer: means a person who purchases fireworks for resale to consumers, including a retail merchant that meets one (1) or both of the economic thresholds under Indiana Code 22-11-14-1
     (c) The public safety fee shall be deposited in the state general fund. The auditor of state shall annually transfer the money received from the public safety fee as follows:

(1) The first two million dollars ($2,000,000) received shall remain in the state general fund.

(2) Any additional money received shall be divided evenly between the state disaster relief fund established by IC 10-14-4-5 and the state general fund.

     (d) The department of state revenue shall adopt rules under IC 4-22-2 necessary for the collection of the public safety fee money from retailers as described in subsections (b) and (c).

As added by P.L.187-2006, SEC.12. Amended by P.L.107-2007, SEC.12; P.L.170-2022, SEC.35; P.L.201-2023, SEC.233.

  Previous section
Next section  
 Chapter 14 Contents