HB2851

Imposes a 6% tax on ground-based sparklers sold in Illinois, effective July 1, 2025.

The Ground-Based Sparkler Purchaser Excise Tax Act imposes a 6% tax on the purchase price of ground-based sparklers sold in Illinois, effective July 1, 2025. The tax applies to purchasers for the privilege of using ground-based sparklers, not for resale. Retailers must collect the tax and remit it to the Department of Revenue. The Act also prohibits retailers from selling ground-based sparklers in combination or bundled with other items not subject to tax. Retailers must keep records and file returns electronically.