The tax applies to:
• consumer fireworks;
• wire or wood sparklers of 100 grams or less of mixture per item;
• other sparkling items which are nonexplosive and nonaerial and contain 75 grams or less of chemical compound per tube or a total of 500 grams or less for multiple tubes;
• snake and glow worms;
• smoke devices; and
• trick noise makers which include paper streamers, party poppers, string poppers, snappers, and drop pops each consisting of 0.25 grains or less of explosive mixture.
“Consumer fireworks” is defined at O.C.G.A. § 25-10-1 as “any small fireworks devices containing restricted amounts of pyrotechnic composition, designed primarily to produce visible or audible effects by combustion, that comply with the construction, chemical composition, and labeling regulations of the United States Consumer Product Safety Commission as provided for in Parts 1500 and 1507 of Title 16 of the Code of Federal Regulations, the United States Department of Transportation as provided for in Part 172 of Title 49 of the Code of Federal Regulations, and the American Pyrotechnics Association as provided for in the 2001 American Pyrotechnics Association Standard 87-1, and additionally means Roman candles.”
Sellers must report and remit the tax electronically on the Fireworks Excise Tax Return. The tax must be reported electronically regardless of whether the seller files paper sales tax returns. Only one return and one fireworks excise tax number are required even if the seller has multiple locations.
In order to file a return, a seller must first register on the Georgia Tax Center website for a sales tax number (if it has not already done so) and a fireworks excise tax number.
If your business is already registered on the Georgia Tax Center:
1. Log into GTC account.
2. Click “Register New Tax Account.”
3. Click the “Click to register new tax account” link.
4. Click “Step 1: Click to Select Account Type.”
Your sales tax account must be registered prior to adding your fireworks excise tax account.
5. Choose “Fireworks Excise Tax” from the account type drop down.
6. Enter an account start date no earlier than July 1, 2015.
7. Click the “Ok” button provided neither of the fields is red. If they are red, move your mouse over the field to find out the problem.
8. Enter the location address.
9. Click the “Submit” button.
10. Click the “Yes” button to submit the request.
11. Print the confirmation page for your records.
12. The account will be registered and this login will have access to it no later than the next business day.
If your business is not yet registered in the State of Georgia:
1. Click the “Register New GA Business” link under the “For Businesses” panel.
2. Follow the steps and register both your sales tax and fireworks excise tax accounts.
3. Print your confirmation page for your records
4. Once the accounts have been created, you will receive an email with your account numbers; and you will have access to them under the login you created as part of the new business registration. In addition, you will receive an authorization code needed to log into GTC for the first time.
5. The email should be sent within 15 minutes of completing the registration request. If you have not received your email within 30 minutes of completing the request, please check your spam/junk folders as the email may have gone there. The email will be from NoReply@dor.ga.gov. Please ensure this email address is added to your approved email list. If you have not received an email by the following business day, please contact the Taxpayer Services Division at 1-877-423-6711.
Sellers must report and remit the tax no later than the 20th day of the month following the month of collection. Sellers must file a return each month even for months during which no sales were made. The tax must be reported and remitted monthly even if the seller reports and remits sales and use tax on a quarterly or annual basis.
Yes. If the seller timely files the return and remits the tax, then the seller may deduct 3 percent of the first $3,000.00 of the total amount reported due on the return for each location and one-half of 1 percent of that portion exceeding $3,000.00 of the total amount reported due on the return for each location.
Yes. For failure to file a return or failure to pay the amount of tax due in full, a penalty of $5 or 5%, whichever is greater, is added to the tax for each month the failure to file or pay continues, not to exceed $25 or 25%, whichever is greater. Please see Rule 560-13-1-.01 Fireworks Excise Tax for further guidance.