§ 93.03  CONSUMER FIREWORKS; RESTRICTIONS ON SALE.
   Except as provided in § 93.02, the consumer fireworks described in § 93.01(B) may be offered for sale, sold at retail or kept with the intent to sell, only if the following requirements are met.
   (A)   Any person, firm, co-partnership, nonprofit, or business intending to sell consumer fireworks described in § 93.01(B)(1) shall register annually with the State Fire Marshal, who may assess a fee of no more than $25 for each site at which fireworks shall be sold. The registration requirement under this section shall not apply to permanent business establishments which are open year round and in which the sale of fireworks is ancillary to the primary course of business. Each location shall be required to charge sales tax at the current rate imposed on retailers in KRS 139.200;
   (C)   Each site at which fireworks are offered for sale shall comply with all applicable provisions of the International Building Code, with Kentucky Amendments (adopted edition), and NFPA 1124 (National Fire Protection Association) – Code for the Manufacture, Transportation, Storage, and Retail Sales of Fireworks and Pyrotechnic Articles (adopted edition).
   (D)   No person or business shall give, offer for sale, or sell any consumer fireworks listed in § 93.01(B) to any person under 18 years of age.
(KRS 227.715 (1), (7), (8))  Penalty, see § 93.99