Michigan Laws 28.459 – Fireworks safety fee; determination; rates; collection allowance
Current as of: 2024 | Check for updates
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Terms Used In Michigan Laws 28.459
- Consumer fireworks: means fireworks devices that are designed to produce visible effects by combustion, that are required to comply with the construction, chemical composition, and labeling regulations promulgated by the United States Consumer Product Safety Commission under 16 C. See Michigan Laws 28.452
- fireworks: means any composition or device, except for a starting pistol, a flare gun, or a flare, designed for the purpose of producing a visible or audible effect by combustion, deflagration, or detonation. See Michigan Laws 28.452
- Low-impact fireworks: means ground and handheld sparkling devices as that phrase is defined under APA Standard 87-1, 3. See Michigan Laws 28.452
- Permanent building or structure: is a building or structure that is affixed to a foundation on a site that has fixed utility connections and that is intended to remain on the site for more than 180 consecutive calendar days. See Michigan Laws 28.452
- Retail location: means a facility listed under NFPA 1124, 7. See Michigan Laws 28.452
- Retailer: means a person that sells consumer fireworks or low-impact fireworks for resale to an individual for ultimate use. See Michigan Laws 28.452
(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.