Texas Taxes Cinco de Mayo Fireworks
- Sales Tax News
- Apr 28, 2014 | Gail Cole
In the State of Texas, it's legal to buy fireworks to celebrate Cinco de Mayo. In the May 2014 Tax Policy News, the Texas Comptroller reminds that in addition to Texas state sales tax and applicable local taxes, fireworks are subject to a special 2% fireworks tax.
According to the Texas Comptroller of Public Accounts, fireworks may be legally sold May 1 through May 5, "but only at a location that is not more than 100 miles from the Texas-Mexico border and in a county in which the county commissioner's court has approved the sale of fireworks during that period."
All retailers of fireworks are required to "collect the 2 percent state fireworks tax in addition to all applicable state and local sales and use taxes." The special tax applies to sales of small fireworks included in the United States Department of Transportation's 1.4G category:
- Roman candles, and
Additional information is available on the Texas Comptroller online Fireworks Tax Bulletin.
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