Celebrate America's 250th-Let Freedom Ring!.

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 250

Short Title: Celebrate America's 250th-Let Freedom Ring!. (Public)
Sponsors: Senators Galey, Britt, and Sawyer (Primary Sponsors).
Referred to: Rules and Operations of the Senate
March 10, 2025
*S250-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO PERMIT THE SALE, POSSESSION, A ND USE OF CERTAIN CO NSUMER 2
FIREWORKS AND TO LEV Y AN EXCISE TAX ON T HE SALES OF CONSUMER 3
FIREWORKS. 4
The General Assembly of North Carolina enacts: 5
SECTION 1. G.S. 14-410 reads as rewritten: 6
"§ 14-410. Manufacture, sale and use of pyrotechnics prohibited; exceptions; license 7
required; sale to persons under the age of 16 18 prohibited. 8
(a) Except as otherwise provided in this section, it shall be unlawful for any individual, 9
firm, partnership or corporation to manufacture, purchase, sell, deal in, transport, possess, 10
receive, advertise, use, handle, exhibit, or discharge any pyrotechnics of any description 11
whatsoever within the State of North Carolina. 12
… 13
(a5) It shall be permissible for pyrotechnics to be exhibited, used, handled, manufactured, 14
or discharged within the State for pyrotechnic or proximate audience display instruction 15
consisting of classroom and practical skills training approved by the Office of State Fire Marshal. 16
(a6) It shall be permissible for pyrotechnics that are consumer fireworks to be possessed, 17
advertised, sold, used, transported, handled, or discharged within the State, provided the 18
possession, advertising, sale, use, transportation, handling, or discharge complies with Part 2 of 19
Article 82A of Chapter 58 of the General Statutes. 20
(b) Notwithstanding the provisions of G.S. 14-414, it shall be unlawful for any 21
individual, firm, partnership, or corporation to sell consumer fireworks as defined in this section 22
or pyrotechnics as defined in G.S. 14-414(2), (3), (4)c., (5), or (6) to persons under the age of 23
16.18. 24
(c) The following definitions apply in this Article: 25
(1) Concert or public exhibition. – A fair, carnival, show of any description, or 26
public celebration. 27
(1a) Consumer fireworks. – Defined in G.S. 58-82A-80. 28
(2) Display operator. – An individual issued a display operator license under 29
G.S. 58-82A-3. 30
(3) State Fire Marshal. – Defined in G.S. 58-78A-1." 31
SECTION 2. G.S. 14-414 reads as rewritten: 32
"§ 14-414. Pyrotechnics defined; exceptions. 33
For the proper construction of the provisions of this Article, "pyrotechnics," as is herein used, 34
shall be deemed to be and include any and all kinds of fireworks and explosives, which are used 35
for exhibitions or amusement purposes: provided, however, that nothing herein contained in this 36
General Assembly Of North Carolina Session 2025
Page 2 Senate Bill 250-First Edition
section shall prevent the manufacture, purchase, sale, transportation, and use of explosives or 1
signaling flares used in the course of ordinary business or industry, or shells or cartridge s used 2
as ammunition in firearms. This Article shall not apply to the sale, use, or possession of the 3
following: 4
(1) Explosive caps designed to be fired in toy pistols, provided that the explosive 5
mixture of the explosive caps shall not exceed twenty-five hundredths (.25) of 6
a gram for each cap. 7
(2) Snake and glow worms composed of pressed pellets of a pyrotechnic mixture 8
that produce a large, snake-like ash when burning. 9
(3) Smoke devices consisting of a tube or sphere containing a pyrotechnic mixture 10
that produces white or colored smoke. 11
(4) Trick noisemakers which produce a small report designed to surprise the user 12
and which include: 13
a. A party popper, which is a small plastic or paper item containing not 14
in excess of 16 milligrams of explosive mixture. A string protruding 15
from the device is pulled to ignite the device, expelling paper 16
streamers and producing a small report. 17
b. A string popper, which is a small tube containing not in excess of 16 18
milligrams of explosive mixture with string protruding from both ends. 19
The strings are pulled to ignite the friction -sensitive mixture, 20
producing a small report. 21
c. A snapper or drop pop, which is a small, paper -wrapped item 22
containing no more than 16 milligrams of explosive mixture coated on 23
small bits of sand. When dropped, the device produces a small report. 24
(5) Wire sparklers consisting of wire or stick coated with nonexplosive 25
pyrotechnic mixture that produces a shower of sparks upon ignition. These 26
items must not exceed 100 grams of mixture per item. 27
(6) Other sparkling devices which emit showers of sparks and sometimes a 28
whistling or crackling effect when burning, do not detonate or explode, do not 29
spin, are hand -held or ground -based, cannot propel themselves through the 30
air, and contain not more than 75 gra ms of chemical compound per tube, or 31
not more than a total of 200 grams if multiple tubes are used. 32
(7) Novelties and sparkling devices, as those terms are defined in 33
G.S. 58-82A-80." 34
SECTION 3. G.S. 14-415 reads as rewritten: 35
"§ 14-415. Violation made misdemeanor. 36
Any person violating any of the provisions of this Article, except as otherwise specified in 37
said Article, shall be guilty of a Class 2 misdemeanor, except that it is a Class 1 misdemeanor if 38
the sale is in violation of G.S. 14-410(b) or if the exhibition is indoors." 39
SECTION 4. G.S. 58-82A-1 through G.S. 58-82A-55 are recodified as Part 1 of 40
Article 82A of Chapter 58 of the General Statutes, to be entitled: 41
"Part 1. Display Pyrotechnics Training and Permitting." 42
SECTION 5.(a) Article 82A of Chapter 58 of the General Statutes is amended by 43
adding a new Part to read: 44
"Part 2. Consumer Fireworks. 45
"§ 58-82A-75. Purpose. 46
The sale, use , transport, possession, handling, or discharge of consumer fireworks shall be 47
permitted only in compliance with the provisions of this Part. 48
"§ 58-82A-80. Definitions. 49
The following definitions apply in this Part: 50
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Senate Bill 250-First Edition Page 3
(1) APA 87-1. – Standard 87 -1 of the American Pyrotechnics Association , 1
December 1, 2001, edition. 2
(2) Consumer firework s. – Any small fireworks device designed primarily to 3
produce visible effects by combustion or deflagration that (i) is categorized as 4
a 1.4G firework device under APA 87 -1 and (ii) complies with the 5
construction, chemical composition, and labeling regulation s of the United 6
States Consumer Product Safety Commission, as set forth in the Code of 7
Federal Regulations , V olumes 16 and 49 . The term does not include the 8
following: 9
a. Novelties. 10
b. Sparkling devices. 11
c. Bottle rockets with a motor less than 1/2 inch in diameter and 3 inches 12
in length, a stabilizing stick less than 15 inches in length, and a total 13
pyrotechnic composition not exceeding 20 grams in weight. 14
(3) Consumer fireworks distributor. – A person owning or otherwise controlling 15
a facility where consumer fireworks are stored or otherwise maintained for 16
distribution to fireworks retailers permitted under this Part. 17
(4) Consumer fireworks permanent retailer. – A person that sells only "consumer 18
fireworks," "sparkling devices ," "novelties," and related items from a 19
permanent building that is open to the public more than 60 days in any 20
calendar year. 21
(5) Consumer fireworks temporary retailer. – A person that sells only "consumer 22
fireworks," "sparkling devices, " "novelties," and related items from a 23
fireworks retail stand for 60 or fewer days in any calendar year. 24
(6) Fireworks retail stand. – A building or structure with a floor area not greater 25
than 800 square feet. Stands may include buildings, manufactured buildings, 26
trailers, shipping containers , and temporary structures constructed from 27
plywood, sheet metal, or similar materials. 28
(7) Mixed-use f ireworks retailer. – A building classified as a mercantile 29
occupancy in which a variety of merchandise is offered for sale to the public 30
and that is not used primarily for the retail sales of consumer fireworks , as 31
defined in section 7.5 of the NFPA standards. 32
(8) NFPA standards. – Standard 1124 of the National Fire Protection Association, 33
2006 edition, as it applies to the retail sale or distribution of consumer 34
fireworks. 35
(9) Novelties. – As defined in sections 3.2, 3.2.1, 3.2.2, 3.2.3, 3.2.4, and 3.2.5 of 36
APA 87-1. 37
(10) Public space. – Any building or area open to the public, whether privately or 38
publicly owned. Public space includes restaurants, theaters, stadiums, arenas, 39
retail establishments, and shopping malls. 40
(11) Sparkling devices. – Defined as "ground and handheld sparkling device" in 41
sections 3.1, 3.1.1.1 through 3.1.1.8, and 3.5 of APA 87-1. 42
"§ 58-82A-85. Possession and use of consumer fireworks. 43
(a) The possession of consumer fireworks is allowed in this State , subject to the 44
requirements and conditions set forth in this section. 45
(b) A city may adopt an ordinance regulating the use of consumer fireworks in 46
accordance with G.S. 160A-190.1. 47
(c) The possession and use of consumer fireworks is subject to the following conditions: 48
(1) The person possessing or using the consumer fireworks must be at least 18 49
years old. 50
General Assembly Of North Carolina Session 2025
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(2) The use of consumer fireworks may occur only between the hours of 10:00 1
A.M. and 10:00 P.M., with the following exceptions: 2
a. On July 4, use is permitted until 12:00 A.M. 3
b. On December 31 and the following January 1, use is permitted from 4
8:00 A.M. on December 31 until 12:30 A.M. on January 1. 5
c. During the three days of Diwali, use is permitted until 12:00 A.M. 6
(3) The use of consumer fireworks is prohibited in the following locations: 7
a. In or on the premises of a public or private primary or secondary 8
school, unless the person has written authorization from the school. 9
b. On the campus of a college or university, unless the person has 10
received written authorization from the college or university. 11
c. Within 500 feet of a hospital, veterinary hospital, animal care facility, 12
licensed child care facility, fireworks retailer, fireworks distr ibutor, 13
gas station, or bulk storage facility for petroleum products or other 14
explosive or flammable substances. 15
(4) The possession or use of consumer fireworks is prohibited in or on the 16
premises of any public park or public space, except as otherwise permitted by 17
the person, State agency, or unit of local government owning or otherwise 18
controlling the public park or public space. 19
(d) No county or city may restrict or exclude the transportation of consumer fireworks 20
across or through the county or city. Nothing in this subsection is intended to prevent reasonable 21
transportation-related restrictions applicable to all vehicles or a class of vehicles regardless of 22
cargo, such as vehicle weight limits or truck route restrictions in accordance with U.S. 23
Department of Transportation regulations. 24
"§ 58-82A-90. Sale of consumer fireworks; permit required. 25
(a) No person shall sell consumer fireworks in this State unless the person holds a permit 26
issued under this Part from the Commissioner. The Commissioner shall issue rules to implement 27
this section. Permits of a fireworks retailer shall be posted in a location visible to members of the 28
public visiting the retailer. The Commissioner shall issue a permit to a person who meets the 29
following conditions: 30
(1) Is 21 years of age or older. 31
(2) Complies with all of the requirements of this Part. 32
(3) Has not been convicted of a felony and has not received a pardon. 33
(4) Has not been convicted of an offense for a violation of State or federal law, or 34
been found in violation of any municipal ordinance , involving fireworks or 35
explosives within five years prior to the date of the application for the permit. 36
(5) For a consumer fireworks permanent retailer permit applicant only, holds a 37
federal explosives license issued by the U.S. Department of Justice, Bureau of 38
Alcohol, Tobacco, Firearms and Explosives. 39
(6) Maintains at all times public liability and product liability insurance with 40
minimum coverage limits of five million dollars ($5,000,000) to cover losses, 41
damages, or injury that might occur as a result of the person selling consumer 42
fireworks. 43
(7) Submits the application for a permit no later than April 1 of the year the 44
applicant proposes to begin sales of consumer fireworks under this Part. 45
(8) Provides a lease or evidence of ownership of the site of the proposed fireworks 46
retailer for no less than the duration of the permit. A consumer fireworks 47
temporary retailer operating out of a fireworks retail stand located at a site not 48
owned by the retailer may comply with this subdivision by providing the 49
required authorization under G.S. 58-82A-115. The requirement of this 50
subdivision shall not apply to mixed-use fireworks retailers. 51
General Assembly Of North Carolina Session 2025
Senate Bill 250-First Edition Page 5
(b) A person issued a permit under this Part shall comply with the following 1
requirements: 2
(1) Standards. – The permittee must comply with applicable NFPA standards in 3
addition to those set forth in this subsection. 4
(2) Employees. – All employees of a permittee that is a permanent or temporary 5
fireworks retailer that are engaged in the sale of fireworks or sparkling devices 6
must be at least 18 years of age. All emplo yees of a permittee that is a 7
mixed-use fireworks retailer that are engaged in the sale of consumer 8
fireworks or sparkling devices must be at least 16 years of age. 9
(3) Fire suppression devices. – Fire suppression devices must meet the following 10
requirements: 11
a. The permittee must maintain on the premises a minimum of two 12
portable fire extinguishers with a 2A rating. 13
b. The fire extinguishers shall be in two different locations within the 14
premises of the retailer. 15
c. At least one of the extinguishers shall be of the pressurized water type. 16
(4) Required signs. – The permittee shall post signs prohibiting smoking on the 17
premises and the discharge of fireworks and sparkling devices. 18
(5) Sales restrictions. – Online and mail order sales of co nsumer fireworks or 19
sparkling devices by a permittee under this Part are unlawful. All sales must 20
take place on the premises of a consumer fireworks permanent retailer, 21
consumer fireworks temporary retailer, or a mixed-use fireworks retailer. 22
(c) In addition to the requirements set forth in subsection s (a) and (b) of this section, a 23
permit issued for a consumer fireworks permanent retailer or consumer fireworks temporary 24
retailer shall include the following requirements: 25
(1) Setbacks. – Areas within 20 feet of the retailer's premises shall be kept free of 26
combustible debris. The retailer may not be located within: 27
a. One hundred fifty feet of retail establishments dispensing flammable 28
or combustible liquids, flammable gas, or flammable liquefied gas. 29
b. Three hundred feet of above-ground storage tanks storing flammable 30
or combustible liquids, flammable gas, or flammable liquefied gas. 31
c. Three hundred feet of propane dispensing stations. 32
(2) Smoking prohibited. – Smoking shall not be permitted inside the retailer 's 33
premises, subject to the retailer's building location, layout, and restrictions. 34
(3) Egress requirements. – Means of egress, including aisles, doors , and exit 35
discharge, shall be clear at all times when the reta iler is o pen to the public, 36
and aisles must be at least 48 inches in width. 37
(4) Fire safety. – The retailer shall create and maintain a fire safety and evacuation 38
plan in a form specified and approved by the Commissioner. 39
(5) Training. – No fewer than two management or supervisory employees of each 40
permittee subject to this subsection shall be responsible for the annual training 41
of all employees on the function, safe handling , and best practices regarding 42
the safe use of all categories of consumer fireworks. Such training shall be 43
documented on forms approved by the Commissioner and be readily available 44
at the request of the Commissioner. 45
(6) Siting for consumer fireworks tempo rary retailer. – Permits for a consumer 46
fireworks temporary retailer shall be subject to the following siting 47
requirements and limitations: 48
a. A consumer fireworks temporary retailer permit applicant who does 49
not hold a consumer fireworks permanent retailer permit may obtain a 50
permit as a consumer fireworks temporary retailer if the proposed 51
General Assembly Of North Carolina Session 2025
Page 6 Senate Bill 250-First Edition
location for the retailer is in or immediately adjacent to the parking lot 1
or other outdoor premises of a mixed -use fireworks retailer with a 2
retail floor space of no less than 17,500 square feet. 3
b. Consumer fireworks permanent retailer permit holders may obtain up 4
to five consumer fireworks temporary retailer permits for each 5
permitted consumer fireworks permanent retailer location. These 6
locations are not subject to the siting restriction of sub -subdivision a. 7
of this subdivision. 8
c. The consumer fireworks temporary retailer must be located at least 9
3,750 feet from any consumer fireworks permanent retailer unless the 10
applicant (i) obtains a written waiver from the consumer fireworks 11
permanent retailer and submits a copy of the waiver to the permitting 12
authority or (ii) demonstrates to the permitting authority that it has 13
previously held a temporary retailer licens e authorized by this Part at 14
that location for at least the prior two years. 15
(7) Dates of sales. – The consumer fireworks temporary retailer m ay operate for 16
no more than 30 days in any calendar year. The permitted dates of operation 17
shall be specified in the permit. 18
(d) Nothing in this section is meant to override any fire code applicable to a structure 19
regulated by this Part. If the fire code imposes a more stringent requirement, the fire code 20
requirement will apply instead of the standards imposed by this section. 21
"§ 58-82A-95. Permit fees. 22
The Commissioner may charge an applicant for a permit under G.S. 58-82A-90 the following 23
annual fees: 24
(1) Five thousand dollars ($ 5,000) for a consumer fireworks permanent retailer 25
permit or a consumer fireworks distributor permit and two thousand five 26
hundred dollars ($2,500) for each annual renewal. 27
(2) One thousand dollars ($1 ,000) for a consumer fireworks temporary retailer 28
permit and five hundred dollars ($500.00) for each annual renewal. 29
(3) Five hundred dollars ($500.00) for a mixed-use fireworks retailer permit and 30
two hundred fifty dollars ($250.00) for each annual renewal. 31
"§ 58-82A-100. Prohibition of consumer fireworks. 32
During periods of declared hazardous forest fire conditions , as referenced in G.S. 106-946, 33
the Commissioner, in consultation with the North Carolina Forest Service , is authorized to 34
prohibit all use of consumer fireworks otherwise permitted by this Part in all or part of the State. 35
The Commissioner shall issue a press release containing relevant det ails of the prohibition to 36
news media serving the area affected. 37
"§ 58-82A-105. Civil and criminal penalties for violations. 38
(a) Except as provided in this section, G.S. 14-415 and G.S. 58-2-70 shall apply to a ny 39
person violating any of the provisions of this Part. 40
(b) The Commissioner, a State law enforcement officer, a municipal law enforcement 41
officer, a code enforcement officer, or a fire safety official may petition the district court to seize 42
or remove, at the expense of the permit holder, fireworks sold, offered for sale, stored, possessed, 43
or used in violation of this Part. 44
(c) The Commissioner may order the payment of a civil penalty in addition to, or instead 45
of, suspending a permit, as set forth in G.S. 58-82A-110. 46
(d) Any person violating G.S. 58-82A-120 is guilty of a Class 1 misdemeanor. 47
"§ 58-82A-110. Prohibited activities. 48
(a) The Commissioner may suspend the permit of a person authorized to sell consumer 49
fireworks or sparkling devices, order the payment of a civil penalty, or both for engaging in any 50
of the following prohibited activities: 51
General Assembly Of North Carolina Session 2025
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(1) Selling fireworks or explosives not authorized under this Part. 1
(2) Selling consumer fireworks or sparkling devices within the State without a 2
valid permit. 3
(3) Selling consumer fireworks or sparkling devices to a person who appears to 4
be under the influence of alcohol or drugs. 5
(4) Knowingly aiding or assisting in procuring, furnishing, giving, selling , or 6
delivering consumer fireworks or sparkling devices to a person under the age 7
of 18. It is an affirmative defense to any disciplinary action taken pursuant to 8
this subdivision that the permit holder procured, furnished, gave, sold, or 9
delivered consumer fireworks or sparkling devices to a person under the age 10
of 18 in reasonable reliance upon fraudulent proof of age presented to the 11
permit holder. 12
(5) Selling consumer fireworks , sparkling devices , or novelties at a fireworks 13
retail stand in violation of G.S. 58-82A-115. 14
(b) If the Commissioner orders the payment of a civil penalty pursuant to subsection ( a) 15
of this section, the penalty shall not be less than one thousand dollars ($1,000) nor more than ten 16
thousand dollars ($10,000). In determining the amount of the penalty, the Commissioner shall 17
consider the degree and extent of harm caused by the violation, the amount of money that inured 18
to the benefit of the violator as a result of the violation, whether the violation was committed 19
willfully, and the prior record of the violator in complying or failing to comply with laws, rules, 20
or orders applicable to the violator. The clear proceeds of the penalty shall be remitted to the 21
Civil Penalty and Forfeiture Fund in accordance with G.S. 115C-457.2. Payment of the civil 22
penalty under this section shall be in addition to payment of any other penalty for a violat ion of 23
the criminal laws of this State. 24
(c) A person whose permit has been suspended or has been issued a civil penalty under 25
this section shall receive a hearing before the Commissioner within 10 days of the decision. If 26
the decision is upheld, the person may seek judicial review in superior court. 27
"§ 58-82A-115. Certain retail stand sales permitted. 28
In addition to the requirements provided in this Part, a person may only sell, transfer, or 29
distribute consumer fireworks at a fireworks retail stand if the following conditions are met: 30
(1) If the fireworks retailer does not own the property wherein the fireworks retail 31
stand is located, the owner or custodian of said property shall provide written 32
confirmation that the fireworks retailer is authorized to conduct business on 33
the premises. 34
(2) There is adequate parking to accommodate customers of the fireworks ret ail 35
stand and, if applicable, any other businesses that are on the premises. 36
"§ 58-82A-120. Labeling and safety requirements. 37
(a) Any consumer fireworks, sparkling devices, or novelties authorized to be sold under 38
this Part shall have a safety label affixed to the packaging of the firework in accordance with 16 39
C.F.R. § 1500.14(b)(7) prior to being sold in this State. 40
(b) When selling fireworks in this State, a firework s retailer shall provide a safety 41
pamphlet created by the Office of State Fire Marshal to the purchaser of the firework with any 42
purchase. The pamphlet shall outline safe handling and best practices for the safe use of a 43
firework." 44
SECTION 5.(b) G.S. 160A-183 reads as rewritten: 45
"§ 160A -183. Regulation of explosive, corrosive, inflammable, or radioactive 46
substances.substances; consumer fireworks excepted. 47
A city may by ordinance restrict, regulate or prohibit the sale, possession, storage, use, or 48
conveyance of any explosive, corrosive, inflammable, or radioactive substances, or any weapons 49
or instrumentalities of mass death and destruction within the city.city; provided, however, this 50
General Assembly Of North Carolina Session 2025
Page 8 Senate Bill 250-First Edition
section shall not apply to the use and sale of consumer fireworks as authorized in Part 2 of Article 1
82A of Chapter 58 of the General Statutes." 2
SECTION 5.(c) Article 8 of Chapter 160A of the General Statutes is amended by 3
adding a new section to read: 4
"§ 160A-183.1. Use of consumer fireworks. 5
A city may, by ordinance, regulate the use of consumer fireworks to the public pursuant to 6
Part 2 of Article 82A of Chapter 58 of the General Statutes. An ordinance adopted pursuant to 7
this section shall be come effective on October 1 following the adoption of the ordinan ce and 8
shall remain in effect until the ordinance is amended or repealed by the governing body of the 9
city. If the ordinance is amended or repealed, the amended ordinance or the repeal of the 10
ordinance shall become effective on October 1 following the date the ordinance was amended or 11
repealed." 12
SECTION 6. Subchapter I of Chapter 105 of the General Statutes is amended by 13
adding a new Article to read: 14
"Article 2F. 15
"Tax on Consumer Fireworks. 16
"§ 105-113.130. Tax on consumer fireworks. 17
(a) Tax on Consumer Fireworks. – An excise tax is levied on consumer fireworks at the 18
point of purchase at a rate of five percent (5%) of the purchase price. A person who sells 19
consumer fireworks at retail is subject to and liable for the tax imposed by this section. 20
(b) Definitions. – The following definitions apply in this Article: 21
(1) Consumer fireworks. – Defined in G.S. 58-82A-80. 22
(2) Cost price. – The price a person liable for the tax on consumer fireworks 23
imposed by this Article paid for the products, be fore any discount, rebate, or 24
allowance. 25
(3) Fireworks retailer. – A person holding any permit under Part 2 of Article 82A 26
of Chapter 58 of the General Statutes. 27
(c) Monthly Report. – The taxes levied by this Article are payable when a report is 28
required to be filed. A report is due on a monthly basis. A monthly report covers sales and other 29
activities occurring in a calendar month and is due within 20 days after the end of the month 30
covered by the report. A report shall be filed on a form provided by the S ecretary and shall 31
contain the information required by the Secretary. 32
(d) Discount. – A person who is liable for the excise taxes imposed by this Article, who 33
files a timely report under this section, and who sends a timely payment may deduct from the 34
amount due with the report a discount of two percent (2%). This discount covers expenses 35
incurred in preparing the records and reports required by this Article. 36
(e) Refund. – A person liable for the excise taxes imposed by this Article and in 37
possession of unsalable consumer fireworks upon which the tax has been paid may return the 38
consumer fireworks to the manufacturer and apply to the Secretary for refund of the tax. The 39
application shall be in the form prescribed by the Secretary and shall be accompanied by a written 40
certificate signed under penalty of perjury or an affidavit from the manufacturer listing the 41
consumer fireworks returned to the manufacturer by the applicant. The Secretary shall refund the 42
tax paid, less the discount allowed, on the listed products. 43
(f) Records. – Every person liable for the excise taxes imposed by this Article shall keep 44
accurate records of the purchases, inventories, and sales of consumer fireworks. These records 45
shall be open at all times for inspection by the Secretary o r an authorized representative of the 46
Secretary. 47
(g) Use. – The Secretary must credit the net proceeds of the tax collected under this 48
Article as follows: 49
(1) An amount equal to twenty-five percent (25%) to the Firefighters' Education 50
Fund established under G.S. 58-85B-1. 51
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(2) The remainder to the General Fund." 1
SECTION 7. Chapter 58 of the General Statutes is amended by adding a new Article 2
to read: 3
"Article 85B. 4
"Firefighters' Education Fund. 5
"§ 58-85B-1. Fund established. 6
The "Firefighters' Education Fund " is created and established within the Department of 7
Insurance. It consists of the revenue credited to the Fund under G.S. 105-113.125 and shall be 8
used for the purposes set forth in this Article. The Office of the State Fire Marshal shall 9
administer the Fund. 10
"§ 58-85B-2. Use of funds. 11
The Office of the State Fire Marshal may deduct and retain from the Firefighters ' Education 12
Fund only amounts necessary for its administrative expenses. The remaining revenues credited 13
to the Firefighters' Education Fund shall be used to provide education and training to firefighters 14
in North Carolina. The term "firefighter" has the same meaning as defined in G.S. 58-84-5." 15
SECTION 8. Section 5 of this act is effective when this act becomes law, provided 16
that ordinances adopted prior to January 1, 2026, under the authority granted by 17
G.S. 160A-183.1, as enacted by Section 5(c) of this act, shall become effective no earlier than 18
January 1, 2026. Section 6 of this act becomes effective January 1, 2026, and applies to the cost 19
price paid for fireworks on or after that date. The remainder of this act becomes effective January 20
1, 2026, and applies to offenses committed on or after that date . Prosecutions for offenses 21
committed before the effective date of this act are not abated or affected by this act, and the 22
statutes that would be applicable but for this act remain applicable to those prosecutions. 23