Section 1 requires that 25 percent of sales tax revenue from the sale of aerial and audible devices be directed toward volunteer fire assistance grants, 25 percent be directed to the Fire Safety account, and the remainder be deposited into the state general fund.

Section 2 expands the types of fireworks that are legal in Minnesota to include aerial and audible devices but only outside of the seven-county metropolitan area. Under current law, only limited novelty types of fireworks are legal (statewide) such as sparklers, snakes, and smoke devices. Prohibits sparkling devices, novelties, and aerial and audible devices from being possessed or used in public or purchased by someone under 18 and requires sellers to verify a purchaser’s age (all of these are already required under current law for legal fireworks). Prohibits the use of aerial and audible devices outside of the period between 12:00 p.m. and 10:00 p.m., or one and one-half hours after sunset, whichever is later. Limits the retail sale of sparking devices, novelties, and aerial and audible devices out of a temporary structure to no more than 45 days per calendar year.  Defines key terms, including “aerial and audible devices.” Addresses local governmental issues such as license fees and regulatory authority.