Indiana Form FPS-103 (State Form 52668) is the tax return used to report and pay the Fireworks Public Safety Fee. This fee is a 5% charge imposed on the gross retail income from the sale of fireworks in Indiana, including consumer fireworks, special fireworks, and certain novelty items listed under Indiana Code 22-11-14-8(a). This 5% fee is in addition to the standard 7% state sales tax, meaning fireworks retailers are collecting and remitting two separate taxes on the same sale. The form must be filed by every registered fireworks retailer for each filing period, even if no sales were made (unless the account is officially closed or marked as seasonal). The return and payment are due 20 days after the end of the month in which the fees were collected. Failure to file or pay on time results in penalties and interest. Retailers can file this paper form or, more efficiently, file and pay electronically through the Indiana Department of Revenue’s online portal, INTIME.
How To File Indiana Form FPS-103
You have two options for filing: electronically or by mail. Electronic filing is available at intime.dor.in.gov and is the preferred method because it reduces errors and provides immediate confirmation. If you choose to file by mail, complete the paper Form FPS-103 legibly and mail it along with your payment to the Indiana Department of Revenue, 100 N Senate Ave, Indianapolis, IN 46204-2253. Payments must be made payable to the Indiana Department of Revenue. If the due date falls on a weekend or legal holiday, the return and payment are considered timely if submitted on the next business day. Remember that if you are closing your business, you must file a Form BC-100 to officially close your tax account; simply stopping your filings will trigger estimated assessments and notices from the Department.
How to Complete Indiana FPS-103
Header Section
Location, Taxpayer ID, Filing Period, Letter ID, Date Issued
These fields are typically pre-printed on the form sent by the Department. If you are filling out a blank form, ensure your Taxpayer Identification Number (TID) and location number are correct. Verify the filing period (e.g., June 2026) to ensure you are crediting the payment to the right month.
Check If Amended
Check this box only if you are correcting a previously filed return for the same period. Do not check it for an original return.
Line 1: Gross Receipts From Fireworks Sold
Enter the total gross receipts (sales revenue) from all fireworks sold during the filing period. This includes consumer fireworks, special fireworks, and items defined in Indiana Code 22-11-14-8(a) such as sparklers, snakes, ground spinners, and smoke devices.
Critical: Do not include the sales tax or the public safety fee itself in this number. Enter only the sales price of the goods. Refer to Commissioner’s Directive 31 if you are unsure which items are taxable.
Line 2: Calculation Of Fee
Multiply the amount on Line 1 by 5% (0.05). Enter the result on this line. This figure represents the total Fireworks Public Safety Fee you were required to collect from customers during the period.
Line 3: Penalty And Interest (If Filing Late)
Leave this line blank if you are filing and paying by the due date (20 days after the end of the month).
If you are filing late, you must calculate penalty and interest:
- Penalty: The penalty is 10% of the amount on Line 2, or $5.00, whichever is greater.
- Interest: Interest accrues daily on the unpaid tax balance. To calculate, multiply the amount on Line 2 by the annual interest rate, divide by 365, and then multiply by the number of days the payment is late. You can find the current annual interest rate in Departmental Notice #3 on the DOR website.
- Total: Add the calculated penalty and interest together and enter the total on Line 3.
Line 4: Total Amount Due
Add the amounts from Line 2 and Line 3. Enter the total here. This is the amount you must pay to the Indiana Department of Revenue. Ensure your check or money order matches this amount exactly.
Signature Section
Authorized Signature, Date, Phone
The return must be signed by the taxpayer or an authorized agent (like a tax preparer or corporate officer). Sign the form, enter the date of signature, and provide a daytime phone number where the Department can reach you if there are questions about the return. Signing the form declares under penalty of perjury that the return is true, correct, and complete.
Common Mistakes To Avoid
Do not confuse the Fireworks Public Safety Fee with standard Sales Tax; they are separate liabilities. Do not skip filing just because you had zero sales—you must file a “zero return” to avoid estimated assessments. Do not include sales tax collected in your “Gross Receipts” figure on Line 1, as this will artificially inflate your tax liability. Do not forget to sign the return; unsigned returns may be returned or considered unfiled. If your business is seasonal, ensure your account is properly coded as seasonal with the Department so you aren’t expected to file during off-months; otherwise, you must file every month.