Imposes a 3% tax on ground-based sparklers sold in Illinois, effective July 1, 2026.
The Ground-Based Sparkler Purchaser Excise Tax Act imposes a 3% tax on the purchase price of ground-based sparklers sold in Illinois, effective July 1, 2026. The tax applies to purchasers for the privilege of using ground-based sparklers and not for resale. Retailers must collect the tax from purchasers and remit it to the Department of Revenue. The Act also outlines recordkeeping requirements, penalties for violations, and the distribution of tax revenue.
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- Legal Framework
- Critical Issues
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