Michigan § 28.459 - Fireworks safety fee; determination; rates; collection allowance.
Full text of Michigan Michigan Compiled Laws § 28.459 — Fireworks safety fee; determination; rates; collection allowance., with citation guidance and answers to common questions.
§ 28.459. Fireworks safety fee; determination; rates; collection allowance.
(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:
|
|
FIREWORKS 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 |
|
(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.
(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.
(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.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 28.459
What does Michigan Compiled Laws § 28.459 cover?
Section 28.459 ("Fireworks safety fee; determination; rates; collection allowance.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 28.459?
A common citation format is "Michigan Compiled Laws § 28.459" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 28.459 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.