IL HB2851

Imposes a 6% excise tax on purchasers of ground-based sparklers beginning July 1, 2025, with revenue distributed 25% to the Fireman's Annuity and Benefit Fund, 25% to the Firefighters' Pension Investment Fund, and 50% to the General Revenue Fund

Defines ground-based sparklers as nonexplosive, nonaerial devices that may produce crackling or whistling effects and contain 75 grams or less of pyrotechnic composition per tube or 500 grams or less for multiple tubes

Requires retailers selling ground-based sparklers to register with the Department of Revenue, file monthly electronic returns, and separately itemize sparklers by quantity and price on receipts (bundling with non-taxable items is prohibited)

Establishes criminal penalties for violations including Class 3 and Class 4 felonies for fraudulent returns, failure to register, or tax evasion, with penalties escalating based on the amount of tax evaded

Prohibits the sale of ground-based sparklers to persons under 18 years of age and allows municipalities to prohibit the sale and use of ground-based sparklers on public property