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Georgia Enacts Fireworks Excise Tax


Retail

Effective July 1, 2015, Georgia has enacted a 5% excise tax on sales within the state of (1) consumer fireworks; (2) wire or wood sparklers of no more than 100 grams of mixture per item; (3) other sparkling items that are nonexplosive, nonaerial, and that contain no more than 75 grams of chemical compound per tube or a total of up to 500 grams for multiple tubes; (4) snake and glow worms; (5) smoke devices; and (6) trick noise makers, which include paper streamers, party peppers, string peppers, snappers, and drop pops, each consisting of 0.25 grains or less of explosive mixture. The excise tax is due and payable in the same way as the state sales and use tax and is payable by the seller. Any seller who knowingly and willfully violates requirements concerning the excise tax is subject to a civil penalty of up to $10,000 in addition to the amount of tax due. (H.B. 110, Laws 2015, effective as noted)

(06/23/2015)
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