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.
(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 auditor of state shall annually transfer the money received from the public safety fee as follows:
(1) Two million dollars ($2,000,000) shall be deposited in the regional public safety training fund established by IC 10-15-3-12.
(2) Any additional money received shall be deposited evenly between the state disaster relief fund established by IC 10-14-4-5 and the regional public safety training fund described in subdivision (1).
(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.
Structure Indiana Code
Article 11. Building and Safety Regulations
Chapter 14. Regulation of Fireworks by Fire Marshal
22-11-14-2. Public Displays; Permits; Fees; Qualified Operations; Denial of Permit; Violations
22-11-14-3. Public Displays; Certificate of Insurance; Violations
22-11-14-4.5. Sale of Consumer Fireworks
22-11-14-6. Violations; Offenses; Time and Dates of Allowable Usage of Consumer Fireworks
22-11-14-7. Fireworks Stand Retail Sales Permit; Requirements
22-11-14-10. Interstate Wholesalers; Sales of Special Fireworks
22-11-14-13. Rate of Public Safety Fee in a Retail Unitary Transaction of Fireworks
22-11-14-14. Obligation of Retailer Collecting Public Safety Fees