Consumer and Display Fireworks - Regulation and Tax

HB 1002 legalizes the sale and possession of certain consumer fireworks in Maryland, defined as small, publicly safe fireworks meeting federal safety standards (like small firecrackers and Roman candles). It establishes a new sales tax rate for these fireworks, directing the revenue to specific state funds. The bill also allows counties to opt out of enforcing the new regulations, giving local governments flexibility. These changes update existing firework laws to create a regulated market while adding tax revenue streams for designated programs.