Skip to main content

Indiana Code Title 22. Labor and Safety § 22-11-14-13

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Sec. 13. (a) The public safety fee is measured by the gross retail income received by a retail merchant in a retail unitary transaction of fireworks and is imposed at the following rates:



$   0

less than

$ 0.10

$ 0.01

at least $ 0.10

but less than

$ 0.30

$ 0.02

at least $ 0.30

but less than

$ 0.50

$ 0.03

at least $ 0.50

but less than

$ 0.70

$ 0.04

at least $ 0.70

but less than

$ 0.90

$ 0.05

at least $ 0.90

but less than

$ 1.10

On a retail unitary transaction in which the gross retail income received by the retail merchant is one dollar and ten cents ($1.10) or more, the public safety fee is five percent (5%) of that gross retail income.

(b) If the public safety fee computed under subsection (a) results in a fraction of one-half cent ($0.005) or more, the amount of the public safety fee shall be rounded to the next additional cent.

Cite this article: - Indiana Code Title 22. Labor and Safety § 22-11-14-13 - last updated June 08, 2021 |

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Thank you. Your response has been sent.

Copied to clipboard