Six states charge a dedicated fireworks tax on top of regular sales tax: Pennsylvania and West Virginia at 12%, Michigan at 6%, Indiana and Georgia at 5%, and Texas at 2%. These fireworks taxes by state are separate excise charges or safety fees, and they apply to the purchase price before sales tax is calculated, so a $100 purchase in Pennsylvania comes to $118 at the register once both taxes are added.
Fireworks Excise Tax Rates by State
- Pennsylvania — 12%. Enacted by Act 43 of 2017 and applied to the purchase price before sales tax.1Commonwealth of Pennsylvania. Consumer Fireworks Tax
- West Virginia — 12%. A safety fee collected by retailers as part of the sales price, in addition to sales tax.2West Virginia State Tax Department. West Virginia Fireworks Safety Fee Return
- Michigan — 6%. A fireworks safety fee on gross retail income for transactions of $1.04 or more, calculated before any other taxes are applied.3Michigan Legislature. MCL 28.459 – Fireworks Safety Fee
- Indiana — 5%. A public safety fee collected on every retail fireworks transaction alongside standard sales tax.4Indiana Department of Revenue. Fireworks Public Safety Fee
- Georgia — 5%. An excise tax per item sold, imposed in addition to all other taxes on consumer fireworks.5Justia. Georgia Code 48-13-131 – Excise Tax Imposed; Rate of Taxation
- Texas — 2%. The lowest statewide rate, charged on the retail sale price.6Texas Comptroller of Public Accounts. Revenue Object 3127 – Fireworks Tax
Every other state either taxes fireworks only at the standard sales tax rate or does not permit consumer fireworks sales at all. Local jurisdictions in states without a statewide charge sometimes impose their own fireworks levy, so check municipal or county rules before assuming the retail price is just sticker plus sales tax.
How the Tax Stacks With Sales Tax
The fireworks tax and the sales tax each apply independently to the purchase price. In Pennsylvania, a $100 box of fireworks generates $12 in consumer fireworks tax and $6 in state sales tax, for a total of $118.1Commonwealth of Pennsylvania. Consumer Fireworks Tax Neither tax inflates the base for the other.
Michigan’s statute writes this rule directly into the law: the 6% safety fee is calculated on gross retail income “as determined before any taxes are applied.”3Michigan Legislature. MCL 28.459 – Fireworks Safety Fee Other states with fireworks excise taxes follow the same pattern.
Delivery Charges
Shipped orders can carry the tax on the delivery fee too. Georgia defines “gross receipts” for purposes of its fireworks excise tax to include delivery charges, so the 5% applies to the full delivered price.7Georgia Secretary of State. Fireworks Excise Tax Rules Other states handle shipping differently, so a retailer sending fireworks across state lines should confirm each destination’s rule rather than assume the product price is the whole taxable base.
Is There a Federal Fireworks Tax?
No. There is no federal excise tax on consumer fireworks. Federal involvement is limited to licensing on the professional side: dealers in display-grade fireworks need a federal explosives license from the Bureau of Alcohol, Tobacco, Firearms and Explosives, but retailers selling only consumer-grade products generally do not.8Bureau of Alcohol, Tobacco, Firearms and Explosives. Federal Explosives Licenses and Permits Everything a buyer sees added to a receipt at a fireworks stand is state or local.
Registration and Filing for Retailers
A standard sales tax permit doesn’t authorize a retailer to collect the fireworks charge. Registration is separate, and filing schedules vary.
Pennsylvania retailers register through the myPATH portal and file quarterly, with returns due on the 20th of the month following each quarter’s end. A return is required for every period, even quarters with no sales.9Commonwealth of Pennsylvania. 2026 Consumer Fireworks Tax Due Dates
Indiana and Michigan file monthly. Indiana remits through INTIME within 20 days after the end of the collection month, and zero-activity months still require a return.4Indiana Department of Revenue. Fireworks Public Safety Fee Michigan requires the same 20-day remittance window after each month’s end.10Michigan Legislature. MCL 28.460 – Remittance of Fireworks Safety Fees Indiana retailers use Form BT-1 to open the account with the Department of Revenue and to flag their intent to collect the public safety fee.
Penalties for Late Filing
Indiana charges up to 20% of the amount owed, with a $5 minimum that applies even to a zero-dollar return that was simply never filed.4Indiana Department of Revenue. Fireworks Public Safety Fee Other states apply their own penalty structures, generally tracking the late-payment rules used for other excise or sales taxes and often including accruing interest on top of a flat percentage.
Fireworks sales concentrate around the Fourth of July and New Year’s Eve, so a missed monthly or quarterly filing after a peak selling period can produce a penalty calculated on the biggest collection of the year. The filing dates that cover June and December sales deserve the most attention.