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 Cites

Object Type

Cash — Business Regulation

Origin Date


Due Date

Collecting Agencies

Deposit Funds


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 S.B. 761, 84th Leg., R.S. repealed the fireworks tax and replaced with an allocation of 2% of sales tax on fireworks.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 24
Receipt Category 02 – Personal Property
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 06 – SALES TAXES