{"data":{"id":"us-mi/mich.-comp.-laws-28.459","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 28.459","heading":"Fireworks safety fee; determination; rates; collection allowance.","body":"Sec. 9.\n\n(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:\n\nFIREWORKS 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\n\nFIREWORKS SAFETY FEE\n\nGROSS RETAIL INCOME FROM THE RETAIL UNITARY TRANSACTION\n\n$\n\n0\n\nless than\n\n$ 0.08\n\n$ 0.01\n\nat least $ 0.08\n\nbut less than\n\n$ 0.24\n\n$ 0.02\n\nat least $ 0.24\n\nbut less than\n\n$ 0.40\n\n$ 0.03\n\nat least $ 0.40\n\nbut less than\n\n$ 0.56\n\n$ 0.04\n\nat least $ 0.56\n\nbut less than\n\n$ 0.72\n\n$ 0.05\n\nat least $ 0.72\n\nbut less than\n\n$ 0.88\n\n$ 0.06\n\nat least $ 0.88\n\nbut less than\n\n$ 1.04\n\n(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.\n\n(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.\n\n(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.","path":["MI Code","Chapter 28","Act Act-256-of-2011"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-28-459","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"65aeec358ae1aa9152586950835b1432628a19ea0c09ddf2955bf491c8798877","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-28.458","next":"us-mi/mich.-comp.-laws-28.460"},"notice":"GroundRules: Original legal text. Not legal advice."}