Texas Reminds Taxpayers That Fireworks Are Taxable

Wednesday, July 2nd, 2014

An image of fireworks filling the sky.

The Texas Comptroller recently reminded taxpayers that sales of fireworks are subject to both sales and use tax and to the fireworks tax.

Texas permits the general public to purchase fireworks from June 24 through July 4. Fireworks retailers must collect a 2 percent fireworks tax in addition to sales taxes. The fireworks tax is a state tax and does not affect the local sales and use tax cap.

The fireworks tax applies to sales of small fireworks such as firecrackers, rockets, roman candles, and fountains. It does not apply to novelty or trick fireworks that are legally available throughout the year, including sparklers, snaps, glow snakes, and smoke bombs. It also does not apply to fireworks that are not available to the general public at all.


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Data Survey Services Not Taxable in South Carolina

Monday, June 24th, 2019 -The South Carolina Department of Revenue recently ruled that business data survey services were non-taxable pr...

Senior Center Cafeterias are Taxable in Missouri

Friday, June 21st, 2019 -Missouri's Director of Revenue recently issued a letter ruling taxing the sale of cafeteria food by a 501(c)(3...

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...