Imposes a 6% tax on purchasers of ground-based sparklers in Illinois, effective July 1, 2025.
The Ground-Based Sparkler Purchaser Excise Tax Act imposes a 6% tax on purchasers of ground-based sparklers in Illinois, effective July 1, 2025. The tax applies to the purchase price of ground-based sparklers and is collected by retailers. Retailers must register with the Department of Revenue and keep detailed records. The act also prohibits the sale of ground-based sparklers to individuals under 18 years old and allows municipalities to prohibit their sale and use on public property. Penalties are established for violations, including fines and potential criminal charges.
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