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Consumer Fireworks Tax

​On October 30, 2017, Governor Tom Wolf signed into law Act 43 of 2017, establishing a consumer fireworks tax on each separate sale at retail of consumer fireworks within the Commonwealth of Pennsylvania.

Effective October 1, 2022, in accordance with Act 74 of 2022, the imposed tax rate of 12% applies to the purchase price of consumer fireworks, prior to calculating the state and local sales taxes.

Example:

Consumer Grade Firework$10.00
12% Consumer Fireworks Tax$  1.20
Subtotal:$11.20
6% PA Sales Tax$0.67
Total Paid by the Consumer$11.87

Retailer Information

What you need to know: Effective October 30, 2017, retail sales of consumer fireworks, as defined in Act 43, are subject to the 12% consumer fireworks tax. If you have sold a product at retail considered a consumer firework under the law, you are required to charge, collect and remit the 12% consumer fireworks tax even if you are not yet licensed under the new law.

License: Sellers of consumer fireworks are required to apply for a Consumer Fireworks Facility License with the Pennsylvania Department of Agriculture, Bureau of Ride and Measurement Standards. You can find more information by visiting the Department of Agriculture’s website at www.agriculture.pa.gov.

Licensees must submit a quarterly consumer fireworks tax return with the Pennsylvania Department of Revenue, even for periods where no taxable retail fireworks sales occurred.

Filing and Paying Taxes

Licensees must register their consumer fireworks tax account with e-TIDES, the department’s e-filing tax system for businesses. Once licensed, consumer fireworks tax returns must be filed electronically using e-TIDES at www.etides.state.pa.us.

Paper tax returns are not available or permissible for this tax type.

Beginning in November 2022, the Department of Revenue will be transitioning from e-TIDES to myPATH, the department’s new online portal for electronically filing returns, making payments, and renewing licenses, available at mypath.pa.gov. The department will provide important updates, including steps you need to take when the transition to myPATH occurs.

If your Point-of-Sale system cannot handle charging two different taxes on one transaction, you can use one composite tax rate (18.72%), per sales transaction.

If your Point-of-Sale system cannot handle charging two different taxes on one transaction, you can use one composite tax rate (18.72%), per sales transaction.

However, when your tax returns are filed with the Department of Revenue, the collection of the sales tax and fireworks tax must be reported separately on the respective return.

Calculation of Consumer Fireworks Tax

The tax authorized will be imposed and collected at a rate of 12% on the sales price of consumer fireworks. Licensees are still required to file a Sales and Use Tax return according to their assigned sales tax account filing frequency, which may differ from the quarterly Consumer Fireworks Tax return.

Example - Consumer Fireworks Tax Return

Total Amount of Consumer Fireworks Sales$10.00
12% Consumer Fireworks Tax$  1.20
Amount Due$11.20
Example - Sales and Use Tax Return

Total Sales$11.20
6% PA Sales Tax$0.67
Amount Due$11.87

Frequently Asked Questions




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