summary
Introduced
02/05/2025
02/05/2025
In Committee
02/05/2025
02/05/2025
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2025, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 6% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective July 1, 2025.
AI Summary
This bill creates a new Ground-Based Sparkler Purchaser Excise Tax Act that imposes a 6% tax on ground-based sparklers, effective July 1, 2025. The tax applies to purchasers buying ground-based sparklers for personal use, and retailers are required to collect and remit this tax to the Department of Revenue. Ground-based sparklers are specifically defined as nonexplosive, nonaerial devices that may produce crackling or whistling effects and contain 75 grams or less of pyrotechnic composition per tube. Retailers must register with the Department, keep detailed records, and are liable for the tax whether or not they actually collect it from purchasers. The bill prohibits bundling sparklers with other items and requires each sparkler to be separately identified on receipts. Revenue collected from the tax will be distributed as follows: 25% to the Firemen's Annuity and Benefit Fund, 25% to the Firefighters' Pension Investment Fund, and 50% to the General Revenue Fund. The bill also amends existing fireworks regulations to prohibit selling ground-based sparklers to individuals under 18 and allows municipalities to prohibit their sale and use on public property. Penalties for violations range from fines to potential felony charges, depending on the severity and amount of tax evasion, and the Department of Revenue is granted extensive enforcement powers, including the ability to arrest without a warrant and seize sparklers.
Sponsors (1)
Last Action
Referred to Assignments (on 02/05/2025)
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=1727&GAID=18&DocTypeID=SB&SessionID=114&GA=104 |
| BillText | https://www.ilga.gov/legislation/104/SB/10400SB1727.htm |
Loading...