{"data":{"id":"us-in/ic-22-11-14-13","jurisdiction":"us-in","citation":"IC 22-11-14-13","heading":"Rate of public safety fee in a retail unitary transaction of fireworks","body":"Sec. 13. (a) The public safety fee is measured by the gross retail income received by a retail merchant in a retail unitary transaction of fireworks and is imposed at the following rates:\n | PUBLIC | GROSS RETAIL INCOME\n | SAFETY | FROM THE\n | FEE | RETAIL UNITARY\n |  | TRANSACTION\n | $ 0 |  | less than | $ 0.10\n | $ 0.01 | at least $ 0.10 | but less than | $ 0.30\n | $ 0.02 | at least $ 0.30 | but less than | $ 0.50\n | $ 0.03 | at least $ 0.50 | but less than | $ 0.70\n | $ 0.04 | at least $ 0.70 | but less than | $ 0.90\n | $ 0.05 | at least $ 0.90 | but less than | $ 1.10\nOn a retail unitary transaction in which the gross retail income received by the retail merchant is one dollar and ten cents ($1.10) or more, the public safety fee is five percent (5%) of that gross retail income.\n(b) If the public safety fee computed under subsection (a) results in a fraction of one-half cent ($0.005) or more, the amount of the public safety fee shall be rounded to the next additional cent.","path":["TITLE 22. LABOR AND SAFETY","ARTICLE 11. BUILDING AND SAFETY REGULATIONS","Chapter 14. Regulation of Fireworks by Fire Marshal"],"source_url":"https://iga.in.gov/ic/2026/Title_22.html#22-11-14-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-18T00:45:42Z","sha256":"2d9bcd92441df47f65939bb63b913e17f60a44d1b8bd18d8fa3fae9bc07ef5ac","source_id":"us-in","stale":false,"prev":"us-in/ic-22-11-14-12","next":"us-in/ic-22-11-14-14"},"notice":"GroundRules: Original legal text. Not legal advice."}