28.459 Fireworks safety fee; determination; rates; collection allowance.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Sec. 9.

(1)Except as provided in subsections

(2)and (3), the fireworks safety fee is determined by the gross retail income from consumer fireworks and low-impact fireworks received by a retail merchant in a retail unitary transaction of consumer fireworks and low-impact fireworks and is imposed before any taxes are applied at the following rates:

FIREWORKS SAFETY FEE GROSS RETAIL INCOME FROM THE RETAIL UNITARY TRANSACTION

$ 0 less than $ 0.08

$ 0.01 at least $ 0.08 but less than $ 0.24

$ 0.02 at least $ 0.24 but less than $ 0.40

$ 0.03 at least $ 0.40 but less than $ 0.56

$ 0.04 at least $ 0.56 but less than $ 0.72

$ 0.05 at least $ 0.72 but less than $ 0.88

$ 0.06 at least $ 0.88 but less than $ 1.04

(2)On a retail unitary transaction in which the gross retail income received by the retail merchant is $1.04 or more, the fireworks safety fee is 6% of that gross retail income as determined before any taxes are applied.

(3)If the fireworks safety fee calculated under subsection

(1)results in a fraction of 1/2 cent or more, the amount of the fireworks safety fee shall be rounded to the next additional cent.

(4)The retailer whose retail location is a permanent building or structure may retain 1% of the fireworks safety fees that the retailer collected under this section as a collection allowance.

History: 2011, Act 256 , Eff. Jan. 1, 2012