SB3045 Summary

• Exempts D.O.T. Class C common fireworks from Illinois' fireworks sale and use prohibition, effective January 1, 2021.

• Restricts purchase of D.O.T. Class C common fireworks to individuals over 18 years old and restricts discharge of all fireworks to individuals over 18 years old.

• Requires the Department of Revenue to deposit 50% of net monthly tax revenue from D.O.T. Class C common fireworks sales into the Fire Prevention Fund, beginning January 1, 2021.

• Makes technical amendments to the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to implement the fireworks tax provisions.