Fireworks; sale, use, and taxation. Exempts consumer, display, and permissible fireworks, defined in the bill and relevant law, from the definition of "device" as it pertains to criminal penalties for the possession, manufacture, transportation, distribution, or use of explosive devices. The bill provides that the Statewide Fire Prevention Code does not apply (i) to the sale of permissible or consumer fireworks; (ii) to any person using, igniting, or exploding permissible or consumer fireworks on residential or agricultural property with the consent of the owner of such property; or (iii) when such permissible or consumer fireworks are being transported from a locality where they were legally obtained to a locality where they are legally permitted. The bill imposes a 12 percent retail sales and use tax on the sale or use of consumer, display, or permissible fireworks, the revenues from which shall be deposited in the Law Enforcement Support Fund, created by the bill. The bill contains technical amendments.

Statutes affected:
House: Prefiled and ordered printed; offered 01/11/23 23100227D: 18.2-85, 27-95, 27-96.1, 27-97