This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.
| Issue Date: | 2001-09-01 |
|---|---|
| Revised Date: | 2015-07-30 |
Legal Citations
Object Type
Cash — Business Regulation
Origin Date
Description
Due Date
Collecting Agencies
Deposit Funds
Note
Created September 1, 2001 by H.B. 3667, 77th Leg., R.S. under Tax Code 161.002. On each sale at retail of fireworks at a rate of 2% of the sale price of the fireworks. Previously deposited to GR Account 5066 - Rural Volunteer Fire Department Insurance. S.B. 761, 84th Leg., R.S. repealed the fireworks tax and replaced with an allocation of 2% of sales tax on fireworks.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | FIREWORKS TAX |
| Receipt Category | 02 – Personal Property |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 06 – SALES TAXES |