Texas Taxes Cinco de Mayo Fireworks

Apr 28, 2014 | Gail Cole

Texas taxes fireworks sold for Cinco de Mayo.

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:

Firecrackers
Rockets,
Roman candles, and
fountains.

Additional information is available on the Texas Comptroller online Fireworks Tax Bulletin.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.

Avalara Author

Gail Cole

Avalara Author Gail Cole

Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.