summary
Introduced
02/05/2025
02/05/2025
In Committee
03/21/2025
03/21/2025
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 establishes a Ground-Based Sparkler Purchaser Excise Tax, effective July 1, 2025, which imposes a 6% tax on the purchase of specific ground-based sparklers. The tax applies to nonexplosive, nonaerial sparklers that may produce crackling or whistling effects and contain 75 grams or less of pyrotechnic composition per tube, with a total limit of 500 grams for multiple tubes. Ground-based sparkler retailers must register with the Department of Revenue, collect the tax from purchasers, and remit it monthly. The bill prohibits selling ground-based sparklers in bundles with other items and restricts sales to individuals 18 years or older. 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 establishes strict record-keeping requirements, significant penalties for non-compliance (including potential felony charges for tax evasion), and grants the Department of Revenue broad powers to inspect, seize, and enforce the tax. Additionally, the bill amends existing fireworks regulations to clarify definitions and sale restrictions for ground-based sparklers, and allows municipalities to prohibit their sale and use on public property.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Rule 19(a) / Re-referred to Rules Committee (on 03/21/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2851&GAID=18&DocTypeID=HB&SessionID=114&GA=104 |
| BillText | https://www.ilga.gov/legislation/104/HB/10400HB2851.htm |
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