Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.0990 Fireworks Displays. A charge for furnishing a fireworks display is not subject to sales tax when the fireworks company retains title to and possession of the fireworks and employees of the company explode the fireworks. In such case, the fireworks company performs a service and is the consumer of the fireworks so furnished. 10/7/81.