Mich. Comp. Laws § 28.459

Sec. 9. (1) Except as provided in subsections (2) and (3), the fireworks safety fee is determined by the gross retail income from consumer fireworks and low-impact fireworks received by a retail merchant in a retail unitary transaction of consumer fireworks and low-impact fireworks and is imposed before any taxes are applied at the following rates: FIREWORKS SAFETY FEE GROSS RETAIL INCOME FROM THE RETAIL UNITARY TRANSACTION $ 0 less than $ 0.08 $ 0.01 at least $ 0.08 but less than $ 0.24 $ 0.02 at least $ 0.24 but less than $ 0.40 $ 0.03 at least $ 0.40 but less than $ 0.56 $ 0.04 at least $ 0.56 but less than $ 0.72 $ 0.05 at least $ 0.72 but less than $ 0.88 $ 0.06 at least $ 0.88 but less than $ 1.04 (2) On a retail unitary transaction in which the gross retail income received by the retail merchant is $1.04 or more, the fireworks safety fee is 6% of that gross retail income as determined before any taxes are applied. (3) If the fireworks safety fee calculated under subsection (1) results in a fraction of 1/2 cent or more, the amount of the fireworks safety fee shall be rounded to the next additional cent. (4) The retailer whose retail location is a permanent building or structure may retain 1% of the fireworks safety fees that the retailer collected under this section as a collection allowance.