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.

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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 the economic threshold under Indiana Code 22-11-14-1
     (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.

     (c) The public safety fee shall be deposited in the state general fund. The state comptroller 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; P.L.9-2024, SEC.441.

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