State Tax Day - Current, S.8, Texas—Sales and Use Tax: Fireworks Publication Updated, (Nov 4, 2025)

The Texas Comptroller updated its publication regarding the sales and use taxation of fireworks to reflect recent legislation allowing counties to approve the sale of fireworks during the holiday periods for Juneteeth and Lunar New Year, in addition to previously authorized holiday periods.

Otherwise, the contents of the publication remain the same. Sales and use tax is due on all fireworks sales in the state. Fireworks retailers must hold a sales tax permit issued by the Comptroller and a license issued by the Texas Department of Insurance. The publication discusses, among other matters, consignment sales, exemptions, sales for resale, tax rates, and due dates.

Letter No. 202510002P, Texas Comptroller of Public Accounts, October 30, 2025, ¶405-137