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Fireworks display businesses have pyrotechnicians that are licensed to create fireworks displays for their customers. Often, pyrotechnicians provide, set up, and discharge fireworks for their customers as a fireworks display business.
Cities and organizations often hire pyrotechnicians as contractors to run firework displays during events.
Income from fireworks displays is subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax is not due on this income.
The contractor is considered the consumer of the fireworks and other materials used and must pay sales tax or use tax on these items.
Special licensing requirements
Along with your business license, businesses that engage in the manufacture, importation, sale, or use of fireworks in a public display are required to be licensed by the Washington State Fire Marshal’s Office.
