In addition to sales taxes, businesses who sell fireworks must collect a five percent public safety fee.
Items detonated or burned to produce a visible or audible effect are considered fireworks. These items may include:
- Roman candles
- Missile-type rockets
- Wire sparklers
If you need additional information on the public safety fee, please call the Indiana Department of Revenue's (DOR) business information line at 317-615-2544. Monday through Friday 8 a.m. - 4:30 p.m. EST.
Barry and Iris Allen opened a small tent in a parking lot to start selling fireworks, which means they must register for the public safety fee and sales tax as a sole proprietor.