Sec. 161.002. FIREWORKS SALES TAX

Latest version.

(a) A tax is imposed on each sale at retail of fireworks.
(b) The tax rate is two percent of the sale price of the fireworks.
(c) The tax imposed under this chapter is in addition to the tax imposed under Chapter 151. The tax imposed by this chapter does not apply to a sale unless the tax imposed under Chapter 151 applies to the sale.

Added by Acts 2001, 77th Leg., ch. 1363, Sec. 2, eff. Oct. 1, 2001.

                    
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