Bill > SB1836

This bill makes several important changes to various tax and fireworks-related laws in Illinois. Specifically, it amends the Pyrotechnic Use Act to allow the sale and use of D.O.T. Class C common fireworks, which are specific types of fireworks classified by the United States Department of Transportation. The bill restricts the purchase and discharge of these fireworks to individuals over 18 years old and removes previous provisions related to consumer display permits. Additionally, the bill modifies several tax acts (Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act) to require that beginning January 1, 2026, 50% of the net revenue from taxes on D.O.T. Class C common fireworks will be paid into the Fire Prevention Fund. While most provisions take effect on January 1, 2026, the bill is effective immediately upon becoming law, signaling the legislature's intent to update regulations around fireworks sales and use in the state.

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=1836&GAID=18&DocTypeID=SB&SessionID=114&GA=104