HB2851 creates the Ground-Based Sparkler Purchaser Excise Tax Act and amends existing fireworks laws to specifically regulate ground-based sparklers. Beginning July 1, 2025, the bill would impose a 6% excise tax on purchasers of ground-based sparklers bought for use rather than resale. Retailers would be required to register with the Department of Revenue, collect and remit the tax, file monthly electronic returns, keep detailed records, and comply with new enforcement provisions. The bill also prohibits retailers from bundling taxable ground-based sparklers with nontaxable items for one price, and if they do, the tax applies to the entire bundled sale.
The bill directs revenue from the new tax to be split among the Fireman's Annuity and Benefit Fund, the Firefighters' Pension Investment Fund, and the General Revenue Fund. It also gives the Department of Revenue broad administrative and enforcement authority, including rulemaking, inspections, warrantless seizure of ground-based sparklers in certain circumstances, and criminal and civil penalties for violations such as failure to register, failure to keep records, tax evasion, and use of sales suppression devices. The bill further amends the Fireworks Regulation Act and the Pyrotechnic Use Act to define ground-based sparklers separately from other fireworks, allow municipalities to prohibit their sale and use on public property, and bar sales to persons under 18.
Overall, the bill appears to be framed as a revenue measure with public-safety and regulatory components. The available bill record shows no committee transcript and no recorded votes, so there is no documented debate or formal opposition in the provided materials. Based on the text alone, the bill’s structure suggests support for tighter oversight of a specific fireworks category and a dedicated funding stream for firefighter-related pension and benefit funds.
Potential points of contention are likely to center on the new tax burden on retailers and consumers, the prohibition on bundling products, and the strong enforcement powers granted to the Department of Revenue, including warrantless inspection and seizure authority. Retailers may also object to the compliance obligations, electronic filing requirements, and felony penalties tied to registration, recordkeeping, and tax administration. Municipal authority to restrict sales on public property and the under-18 sales ban could also be areas of interest for local governments, retailers, and consumer fireworks users.
HB2851 would add a new state excise tax regime specifically for ground-based sparklers and would amend Illinois fireworks and pyrotechnic statutes to classify and regulate that product category separately. It would expand the Department of Revenue’s authority over fireworks retailers, impose registration, reporting, and recordkeeping duties, and create new criminal and civil penalties for noncompliance. It would also modify local regulatory authority by expressly allowing municipalities to prohibit ground-based sparkler sales and use on public property and by prohibiting sales to minors under 18.
No committee testimony or vote history was provided, so there is no documented public sentiment in the record. From the bill text, the measure appears to be presented as a targeted tax-and-regulation proposal with earmarked funding for firefighter-related pension and benefit funds, which may appeal to supporters of public-safety funding and tighter fireworks controls. At the same time, the bill’s compliance and enforcement provisions suggest it could draw concern from retailers and industry participants.
The main likely points of contention are the 6% excise tax, the prohibition on bundling taxable and nontaxable items, and the bill’s aggressive enforcement scheme. Retailers may object to monthly electronic filing, registration requirements, recordkeeping mandates, and felony penalties for violations or tax evasion. The warrantless inspection and seizure provisions, along with the Department’s broad rulemaking and enforcement powers, may also raise civil liberties or due process concerns. Municipal authority to restrict sales on public property and the under-18 sales restriction could be debated as well.