Pennsylvania § 1112 - Consumer fireworks tax.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 1112 — Consumer fireworks tax., with citation guidance and answers to common questions.
§ 1112. Consumer fireworks tax.
(a) Imposition.--In addition to any other tax imposed by law, a tax is imposed on each separate sale at retail of consumer fireworks, which tax shall be collected by the retailer from the purchaser at the time of sale and shall be paid over to the Commonwealth as provided in this section. A tax imposed under this subsection on each separate sale at retail shall be paid to and received by the Department of Revenue and, along with interest and penalties, shall be deposited into the General Fund.
(b) Rate.--The tax authorized under subsection (a) shall be imposed and collected at the rate of 12% of the purchase price per item sold. The purchase price shall not include State and local sales taxes.
(c) Collection and administration.--The provisions of Part VI of Article II of the Tax Reform Code shall apply to the tax authorized under subsection (a). No additional fee shall be charged for a license or license renewal other than the license or annual license fee required under section 1108 (relating to fees, granting of licenses and inspections) and the license or renewal fee authorized and imposed under Article II of the Tax Reform Code.
Cross References. Section 1112 is referred to in sections 1107, 1113 of this title.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 1112
What does Pennsylvania Consolidated Statutes § 1112 cover?
Section 1112 ("Consumer fireworks tax.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. 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 Pennsylvania § 1112?
A common citation format is "Pennsylvania Consolidated Statutes § 1112" (Pennsylvania). 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 Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 1112 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania 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 Pennsylvania.