TITLE 34. PUBLIC FINANCE

PART 1. COMPTROLLER OF PUBLIC ACCOUNTS

CHAPTER 3. TAX ADMINISTRATION

SUBCHAPTER NN. FIREWORKS TAX

The Comptroller of Public Accounts adopts the repeal of §3.1281, concerning fireworks tax, without changes to the proposed text as published in the August 15, 2025, issue of the Texas Register (50 TexReg 5340). The rule will not be republished.

The comptroller repeals this section following the passage of Senate Bill 761, 84th Legislature, 2015, effective September 1, 2015, which repealed Tax Code, Chapter 161 (Fireworks Tax).

After filing the report and paying the fireworks tax, due August 20, 2015, fireworks sellers are no longer required to file a report and pay this tax. This period is now outside the four-year statute of limitations for assessments and refund claims. See Tax Code, §111.107(a) (When Refund or Credit Is Permitted) and §111.201 (Assessment Limitation).

The comptroller did not receive any comments regarding adoption of the amendment.

This repeal is adopted under Tax Code, §111.002 (Comptroller's Rules; Compliance; Forfeiture), which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of Tax Code, Title 2 (State Taxation), as well as taxes, fees, and other charges that the comptroller administers under other law.

This adoption implements the repeal of Tax Code Chapter 161 (Fireworks Tax).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on September 18, 2025.

TRD-202503305

Jenny Burleson

Director, Tax Policy Division

Comptroller of Public Accounts

Effective date: October 8, 2025

Proposal publication date: August 15, 2025

For further information, please call: (512) 475-2220