Indiana Code Title 22. Labor and Safety § 22-11-14-13
Current as of June 08, 2021 | Updated by FindLaw Staff
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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:
|
PUBLIC
SAFETY FEE
|
GROSS RETAIL INCOME
FROM THE
RETAIL UNITARY TRANSACTION
|
||
|---|---|---|---|
|
$ 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: FindLaw.com - Indiana Code Title 22. Labor and Safety § 22-11-14-13 - last updated June 08, 2021 | https://codes.findlaw.com/in/title-22-labor-and-safety/in-code-sect-22-11-14-13/
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