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 purchasers for the privilege of using ground-based sparklers, not for resale, effective July 1, 2025. Ground-based sparkler retailers must apply for a certificate of registration with the Department of Revenue. Retailers must collect the tax from purchasers and remit it to the Department. The Department will distribute the collected tax, with 25% to the Firemen's Annuity and Benefit Fund, 25% to the Firefighters' Pension Investment Fund, and 50% to the General Revenue Fund.

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 purchasers for the privilege of using ground-based sparklers, not for resale, effective July 1, 2025. Ground-based sparkler retailers must apply for a certificate of registration with the Department of Revenue. Retailers must collect the tax from purchasers and remit it to the Department. The Department will distribute the collected tax, with 25% to the Firemen's Annuity and Benefit Fund, 25% to the Firefighters' Pension Investment Fund, and 50% to the General Revenue Fund.