NC H873

Permits sale, possession, and discharge of consumer fireworks (1.4G fireworks devices) in North Carolina, subject to specific safety regulations and compliance with federal Consumer Product Safety Commission standards.

Establishes minimum age of 18 years for purchasing and possessing consumer fireworks, with permitted use hours between 10:00 A.M. and 10:00 P.M. (extended to 12:00 A.M. on July 4 and 12:30 A.M. on January 1).

Requires permits from counties or cities for fireworks retailers and distributors, with applicants needing to be 21+ years old, maintain $5,000,000 liability insurance, have no felony convictions, and comply with NFPA fire safety standards.

Establishes permit fees of $100 annually for sparkling device retailers, $5,000 for consumer fireworks permanent retailers, and $5,000 for distributors, with renewal fees of $25 and $2,500 respectively.

Imposes a 5% excise tax on the cost price of consumer fireworks, with monthly reporting requirements and a 2% discount for timely payment.