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| Home > Statutes > Usa Missouri |
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USA Statutes : missouri
Title : TAXATION AND REVENUE
Chapter : Chapter 149 Cigarette Tax
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As used in this chapter, unless the context requires otherwise,
the following terms mean:
(1) "Cigar", any roll for smoking, except cigarettes, made chiefly of
tobacco or any substitute therefor;
(2) "Cigarette", an item manufactured of tobacco or any substitute
therefor, wrapped in paper or any substitute therefor, weighing not to
exceed three pounds per one thousand cigarettes and which is commonly
classified, labeled or advertised as a cigarette;
(3) "Common carrier", any person, association, company, or corporation
engaged in the business of operating, for public use, an agency for the
transportation of persons or property within the state;
(4) "Director", the director of Missouri department of revenue;
(5) "First sale within the state", the first sale of a tobacco product by
a manufacturer, wholesaler or other person to a person who intends to
sell such tobacco products at retail or to a person at retail within the
state of Missouri;
(6) "Manufacturer", any person engaged in the manufacture or production
of cigarettes;
(7) "Manufacturer's invoice price", the original net invoice price for
which a manufacturer sells a tobacco product to a distributor, wholesaler
or first seller in the state as shown by the manufacturer's original
invoice;
(8) "Meter machine", a type of device manufactured for the use of
printing or imprinting an inked impression indicating that the cigarette
tax has been paid on an individual package of cigarettes;
(9) "Package of cigarettes", a container of any type composition in which
is normally contained twenty individual cigarettes, except as in special
instances when the number may be more or less than twenty;
(10) "Person", any individual, corporation, firm, partnership,
incorporated or unincorporated association, or any other legal or
commercial entity;
(11) "Retailer", any person who sells to a consumer or to any person for
any purpose other than resale;
(12) "Sale" in this instance is defined to be and declared to include
sales, barters, exchanges and every other manner, method and form of
transferring the ownership of personal property from one person to
another. "Sale" also means the possession of cigarettes or tobacco
products by any person other than a manufacturer, wholesaler or retailer
and shall be prima facie evidence of possession for consumption;
(13) "Smokeless tobacco", chewing tobacco, including, but not limited to,
twist, moist plug, loose leaf and firm plug, and all types of snuff,
including, but not limited to, moist and dry;
(14) "Stamped cigarettes", an individual package, containing twenty
individual cigarettes, more or less, on which appears or is affixed or
imprinted thereon a Missouri state cigarette tax stamp or Missouri state
meter machine impression;
(15) "Tax stamp", an item manufactured of a paper product or substitute
thereof on which is printed, imprinted, or engraved lettering, numerals
or symbols indicating that the cigarette tax has been paid on each
individual package of cigarettes;
(16) "Tobacco product", cigarettes, cigarette papers, clove cigarettes,
cigars, smokeless tobacco, smoking tobacco, or other form of tobacco
products or products made with tobacco substitute containing nicotine;
(17) "Unstamped cigarettes", an individual package containing cigarettes
on which does not appear a Missouri state cigarette tax stamp or Missouri
state meter machine impression;
(18) "Wholesaler", any person, firm or corporation organized and
existing, or doing business, primarily to sell cigarettes or tobacco
products to, and render service to, retailers in the territory the
person, firm or corporation chooses to serve; that purchases cigarettes
or tobacco products directly from the manufacturer; that carries at all
times at his or its principal place of business a representative stock of
cigarettes or tobacco products for sale; and that comes into the
possession of cigarettes or tobacco products for the purpose of selling
them to retailers or to persons outside or within the state who might
resell or retail the cigarettes or tobacco products to consumers. This
shall include any manufacturer, jobber, broker, agent or other person,
whether or not enumerated in this chapter, who so sells or so distributes
cigarettes or tobacco products. (L. 1974 H.B. 1612 § 1, A.L. 1984 H.B.
1611 Revision, A.L. 1993 H.B. 564, A.L. 1994 S.B. 477, et al.)
Effective 10-1-94
1. A tax shall be levied upon the sale of cigarettes at an
amount equal to eight and one-half mills per cigarette, until such time
as the general assembly appropriates an amount equal to twenty-five
percent of the net federal reimbursement allowance to the health
initiatives fund, then the tax shall be six and one-half mills per
cigarette beginning July first of the fiscal year immediately after such
appropriation. As used in this section, "net federal reimbursement
allowance" shall mean that amount of the federal reimbursement allowance
in excess of the amount of state matching funds necessary for the state
to make payments required by subsection 1 of section 208.471, RSMo, or,
if the payments exceed the amount so required, the actual payments made
for the purposes specified in subsection 1 of section 208.471, RSMo.
2. The tax shall be evidenced by stamps which shall be furnished by and
purchased from the director or by an impression of the tax by the use of
a metering machine when authorized by the director as provided in this
chapter, and the stamps or impression shall be securely affixed to one
end of each package in which cigarettes are contained. All cigarettes
must be stamped before being sold in this state.
3. Cigarette tax stamps shall be purchased only from the director. All
stamps shall be purchased by the director in proper denominations, shall
contain such appropriate wording as the director may prescribe, and shall
be of such design, character, color combinations, color changes, sizes
and material as the director may, by rules and regulations, determine to
afford the greatest security to the state. It shall be the duty of the
director to manufacture or contract for revenue stamps required by this
chapter; provided that if the stamps are contracted for, the manufacturer
thereof shall be within the jurisdiction of the criminal and civil courts
of this state, unless the stamps cannot be obtained in this state at a
fair price or of acceptable quality. If stamps are manufactured outside
of the state, the director shall take any precautions which he deems
necessary to safeguard the state against forgery and misdelivery of any
stamps. The director may require of the manufacturer from whom stamps are
purchased a bond in an amount to be determined by him commensurate with
the monetary value of the stamps, containing such conditions as he may
deem necessary in order to protect the state against loss.
4. It shall be the intent of this chapter that the impact of the tax
levied hereunder be absorbed by the consumer or user and when the tax is
paid by any other person, the payment shall be considered as an advance
payment and shall thereafter be added to the price of the cigarettes and
recovered from the ultimate consumer or user with the person first
selling the cigarettes acting as an agent of the state for the payment
and collection of the tax to the state, except that in furtherance of the
intent of this chapter no refund of any tax collected and remitted by a
retailer upon gross receipts from a sale of cigarettes subject to tax
pursuant to this chapter shall be claimed pursuant to chapter 144, RSMo,
for any amount illegally or erroneously overcharged or overcollected as a
result of imposition of sales tax by the retailer upon amounts
representing the tax imposed pursuant to this chapter and any such tax
shall either be refunded to the person who paid such tax or paid to the
director. The director may recoup from any retailer any tax illegally or
erroneously overcharged or overcollected unless such tax has been
refunded to the person who paid such tax.
5. In making sales of cigarettes in the state, a wholesaler shall keep a
record of the amount of tax on his gross sales. The tax shall be
evidenced by appropriate stamps attached to each package of cigarettes
sold. Notwithstanding any other law to the contrary, no tax stamp need be
attached to a package of cigarettes transported in the state between
wholesalers or distributors unless and until such package is sold to a
retailer or consumer.
6. The tax on any cigarettes contained in packages of four, ten, twenty
or similar quantities to be used solely for distribution as samples shall
be computed on a per cigarette basis at the rate set forth in this
section, and payment of the tax shall be remitted to the director at such
time and in such manner as he may prescribe.
7. The revenue generated by the additional two mills tax imposed
effective August 13, 1982, less any three percent reduction allowed
pursuant to the provisions of section 149.021, shall be placed in a
separate fund entitled "The Fair Share Fund". Such moneys in the fair
share fund shall be transferred monthly to the state school moneys fund
and distributed to the school districts in this state as provided in
section 163.031, RSMo.
8. The revenue generated by the additional two mills tax imposed
effective October 1, 1993, less any three percent reduction allowed
pursuant to the provisions of section 149.021, shall be deposited in the
health initiatives fund created in section 191.831, RSMo. When the
general assembly appropriates an amount equal to twenty-five percent of
the net federal reimbursement allowance to the health initiatives fund,
this subsection shall expire. The additional two mills tax levied
pursuant to this section shall not apply to an amount of stamped
cigarettes in the possession of licensed wholesalers on October 1, 1993,
up to thirty-five percent of the total cigarette sales made by such
licensed wholesaler during the six months immediately preceding October
1, 1993. (L. 1974 H.B. 1612 § 2, A.L. 1982 H.B. 1548 & 1543, A.L. 1993
H.B. 564 merged with S.B. 380, A.L. 1994 S.B. 477, et al., A.L. 2001 H.B.
381, A.L. 2005 S.B. 287)
*Effective 7-1-06
Contingent expiration date
1. A tax shall be levied upon the sale of cigarettes at an
amount equal to eight and one-half mills per cigarette, until such time
as the general assembly appropriates an amount equal to twenty-five
percent of the net federal reimbursement allowance to the health
initiatives fund, then the tax shall be six and one-half mills per
cigarette beginning July first of the fiscal year immediately after such
appropriation. As used in this section, "net federal reimbursement
allowance" shall mean that amount of the federal reimbursement allowance
in excess of the amount of state matching funds necessary for the state
to make payments required by subsection 1 of section 208.471, RSMo, or,
if the payments exceed the amount so required, the actual payments made
for the purposes specified in subsection 1 of section 208.471, RSMo.
2. The tax shall be evidenced by stamps which shall be furnished by and
purchased from the director or by an impression of the tax by the use of
a metering machine when authorized by the director as provided in this
chapter, and the stamps or impression shall be securely affixed to one
end of each package in which cigarettes are contained. All cigarettes
must be stamped before being sold in this state.
3. Cigarette tax stamps shall be purchased only from the director. All
stamps shall be purchased by the director in proper denominations, shall
contain such appropriate wording as the director may prescribe, and shall
be of such design, character, color combinations, color changes, sizes
and material as the director may, by rules and regulations, determine to
afford the greatest security to the state. It shall be the duty of the
director to manufacture or contract for revenue stamps required by this
chapter; provided that if the stamps are contracted for, the manufacturer
thereof shall be within the jurisdiction of the criminal and civil courts
of this state, unless the stamps cannot be obtained in this state at a
fair price or of acceptable quality. If stamps are manufactured outside
of the state, the director shall take any precautions which he deems
necessary to safeguard the state against forgery and misdelivery of any
stamps. The director may require of the manufacturer from whom stamps are
purchased a bond in an amount to be determined by him commensurate with
the monetary value of the stamps, containing such conditions as he may
deem necessary in order to protect the state against loss.
4. It shall be the intent of this chapter that the impact of the tax
levied hereunder be absorbed by the consumer or user and when the tax is
paid by any other person, the payment shall be considered as an advance
payment and shall thereafter be added to the price of the cigarettes and
recovered from the ultimate consumer or user with the person first
selling the cigarettes acting as an agent of the state for the payment
and collection of the tax to the state, except that in furtherance of the
intent of this chapter no refund of any tax collected and remitted by a
retailer upon gross receipts from a sale of cigarettes subject to tax
pursuant to this chapter shall be claimed pursuant to chapter 144, RSMo,
for any amount illegally or erroneously overcharged or overcollected as a
result of imposition of sales tax by the retailer upon amounts
representing the tax imposed pursuant to this chapter and any such tax
shall either be refunded to the person who paid such tax or paid to the
director. The director may recoup from any retailer any tax illegally or
erroneously overcharged or overcollected unless such tax has been
refunded to the person who paid such tax.
5. In making sales of cigarettes in the state, a wholesaler shall keep a
record of the amount of tax on his gross sales. The tax shall be
evidenced by appropriate stamps attached to each package of cigarettes
sold. Notwithstanding any other law to the contrary, no tax stamp need be
attached to a package of cigarettes transported in the state between
wholesalers or distributors unless and until such package is sold to a
retailer or consumer.
6. The tax on any cigarettes contained in packages of four, ten, twenty
or similar quantities to be used solely for distribution as samples shall
be computed on a per cigarette basis at the rate set forth in this
section, and payment of the tax shall be remitted to the director at such
time and in such manner as he may prescribe.
7. The revenue generated by the additional two mills tax imposed
effective August 13, 1982, less any three percent reduction allowed
pursuant to the provisions of section 149.021, shall be placed in a
separate fund entitled "The Fair Share Fund". Such moneys in the fair
share fund shall be distributed to the schools in this state on an
average daily attendance basis, except as provided in section 163.031,
RSMo.
8. The revenue generated by the additional two mills tax imposed
effective October 1, 1993, less any three percent reduction allowed
pursuant to the provisions of section 149.021, shall be deposited in the
health initiatives fund created in section 191.831, RSMo. When the
general assembly appropriates an amount equal to twenty-five percent of
the net federal reimbursement allowance to the health initiatives fund,
this subsection shall expire. The additional two mills tax levied
pursuant to this section shall not apply to an amount of stamped
cigarettes in the possession of licensed wholesalers on October 1, 1993,
up to thirty-five percent of the total cigarette sales made by such
licensed wholesaler during the six months immediately preceding October
1, 1993. (L. 1974 H.B. 1612 § 2, A.L. 1982 H.B. 1548 & 1543, A.L. 1993
H.B. 564 merged with S.B. 380, A.L. 1994 S.B. 477, et al., A.L. 2001 H.B.
381)
Effective 2-1-02
Contingent expiration date
*This section was amended by S.B. 287, 2005, effective 7-1-06.
1. For the purpose of allowing compensation for the costs
necessarily incurred in affixing the proper tax stamps to each package of
cigarettes before making a sale of the cigarettes, each wholesaler
purchasing stamps from the director as required by law may purchase the
stamps from the director at a reduction of three percent of the face
value of each lot of stamps so purchased, provided that all required
reports have been made. The discount provided in this section shall be
the only discount allowed to purchasers from the director. If a purchaser
refuses to comply with the laws of the state of Missouri, the director
shall require the full face value for stamps purchased until such time as
the person has complied with the provisions of the law.
2. The director may permit the use of meter machines in lieu of stamps,
for the impress of the tax stamp, and where used a three percent
reduction on the total tax due shall be allowed. The director shall
prescribe all rules and regulations governing the use of meter machines
and may require a bond in a suitable amount to guarantee payment of the
tax. (L. 1974 H.B. 1612 § 3, A.L. 1982 H.B. 1548 & 1543)
1. Any wholesaler desiring to purchase stamps or meter units on
a deferred payment basis shall file with the director a bond in an amount
equal to the estimated total monthly tax liability of the wholesaler.
However, the director shall not require a bond in excess of the amount
required by a tax of five mills per cigarette, and such bond shall not
exceed five hundred thousand dollars. The director may also require any
wholesaler purchasing stamps in this manner to file certain reports or
keep certain records as the director may deem necessary. The director of
the department of revenue shall, after a five-year period of satisfactory
tax compliance, release such wholesaler from the bonding requirement.
2. In the event the bond filed with the director is cash, the director
shall deposit such bond in the state general revenue fund and such bond
shall be released to the wholesaler pursuant to subsection 1 of this
section from funds appropriated by the general assembly for such purpose.
If appropriated funds are available, the commissioner of administration
and the state treasurer shall cause such refunds to be paid within thirty
days of the receipt of a warrant request from the director of the
department of revenue.
3. In the event that payment of the total deferment liability becomes
delinquent after fifteen days from the last day of the month during which
the purchase was made, the director shall revoke the license held by the
wholesaler, subject to other provisions of this chapter, for a period of
one year and shall cause any cash bond to be forfeited or shall notify
the bonding company requesting that payment be made under the terms of
the bond. (L. 1974 H.B. 1612 § 4, A.L. 1982 H.B. 1548 & 1543, A.L. 1983
1st Ex. Sess. H.B. 10, A.L. 1986 S.B. 484)
The director shall make a refund or exchange new stamps for any
stamps which are damaged, or for stamps which have been affixed to
packages of cigarettes returned to factories, sold or shipped into
another state for sale or use there or have become unfit for use and
consumption or unsalable. Application to the director for the exchange*
or refund must be accompanied by affidavit, damaged stamps, bill of
lading covering shipment to factories or other states, or any other proof
as required by the director. (L. 1974 H.B. 1612 § 5)
*Word "exchanges" appears in original rolls.
1. Every wholesaler of cigarettes or tobacco products in this
state, as a condition of carrying on such business, shall annually, on or
before February fifteenth of each year, secure from the director a
written license, and shall pay therefor an annual fee of one hundred
dollars for the twelve-month period beginning February fifteenth of each
year. The license, application for which may be made on forms prescribed
and furnished by the director, shall be kept on public display in the
wholesaler's place of business at all times. The license shall not be
assignable or transferable. The director shall refuse a license to any
wholesaler of cigarettes or tobacco products from another state if that
wholesaler's state refuses to license wholesalers of cigarettes or
tobacco products from Missouri.
2. Every person making a first sale of tobacco products in the state of
Missouri who does not have a wholesaler license as required by this
section shall make application for a tobacco products license on forms
prescribed by the director of revenue. Such person shall, as a condition
of acquiring such license, file an instrument which may be a cash or
surety bond, letter of credit, or other instrument approved by the
director which shall be in the amount of three times the average tax
liability, estimated in the case of a new applicant. At such time as the
director of revenue shall deem the amount of a bond insufficient to cover
the liability, he may require the bond to be adjusted to the level
satisfactory to the director which shall cover the amount of such
liability. Minimum bond shall be five hundred dollars. A tobacco products
license shall not be used as a substitute or in place of a cigarette
wholesale license.
3. At such time as the director shall have reason to believe that any
person has violated any provisions of this chapter or any rules and
regulations issued pursuant to such provisions, the director shall refuse
to issue or shall revoke or suspend any license issued hereunder for such
a period of time not to exceed one year. The person involved may seek
review of the decision of the director of revenue by the administrative
hearing commission. (L. 1974 H.B. 1612 § 6, A.L. 1978 S.B. 661, A.L. 1993
H.B. 564)
Effective 10-1-93
1. Every manufacturer, wholesaler and retailer subject to the
provisions of the tax levied hereunder shall keep in Missouri accurate
records covering the business carried on and shall for three years, and
more if so required by the director, keep and preserve all invoices,
showing all purchases and sales of cigarettes; and such invoices and
stock of cigarettes shall at all times be subject to the examination and
inspection of any legally authorized agent or representative of the
director. Every wholesaler operating in the state of Missouri, whose main
warehouse or headquarters is in another state shall keep all records of
all cigarette transactions made by him at his place of business in
Missouri, or at a designated place in the state of Missouri. Every
manufacturer located or doing business in this state shall keep written
records of all shipments of cigarettes, whether or not they are made from
his plants in this state, to consignees* located or doing business in
this state, regardless of the fact that the cigarettes may have been sold
by the shipper to a person other than the consignee** or may have been
shipped for the account of some other vendor.
2. Every wholesaler receiving unstamped cigarettes shall file a report
with the director on or before the twentieth day of each month covering
the previous calendar month, on forms prescribed and furnished by the
director, disclosing the beginning and closing inventory of unstamped
cigarettes, the beginning and closing inventory of stamped cigarettes,
the beginning and closing inventory of cigarette stamps, the number and
denomination of cigarette stamps affixed to packages of cigarettes, the
beginning and closing inventory of meter machine units, the number of
meter units purchased and affixed during the month, and all purchases of
cigarettes by showing the invoice number, name and address of the
consignee** or seller, the date, and the number of cigarettes purchased,
and such other information as may be required by the director.
3. Any wholesaler who refuses any shipment or part of a shipment of
unstamped cigarettes or has a shortage in the shipment of cigarettes
consigned to him shall, in the monthly report next following the refusal
or shortage, report to the director the number of packages or cartons of
cigarettes refused or short and the name of the carrier from whom the
cigarettes were refused or shortage occurred. (L. 1974 H.B. 1612 § 7)
*Word "cosignees" appears in original rolls.
**Word "cosignee" appears in original rolls.
1. The right of a common carrier in this state to carry
unstamped cigarettes shall not be affected by this chapter. However,
should any common carrier sell cigarettes to its passengers while being
carried in this state, the sale shall be subject to the tax levied
hereunder, and to the rules and regulations of the director.
2. Common carriers transporting cigarettes to a point within this state,
or a bonded warehouseman or bailee having possession of cigarettes, are
hereby required to transmit to the director, on forms and in the manner
and time provided by him, a statement of the consignment of cigarettes
showing the date, point of origin, point of delivery, to whom delivery
was made, the amount of cigarettes refused by any consignee* and all the
cigarettes returned to the manufacturer. Failure of carriers to file the
reports shall make the carrier liable for any unpaid tax on the
cigarettes. Cigarettes damaged in transit may be sold by the carrier when
the cigarettes are refused by the consignee* if the carrier first obtains
written authority of the director for the sale and pays the tax due
thereon. Cigarettes damaged in transit which have been refused by the
consignee* and not sold or returned to the manufacturer shall be
destroyed in the presence of an agent of the director and the tax on the
cigarettes shall be waived. Any consignee* who discovers a shortage in
transit after signing a receipt of delivery shall be held responsible for
the full tax on the total amount of cigarettes shown on the receipt of
delivery. In all other instances of shortage in shipment of cigarettes as
evidenced by waybill or invoice, the carrier shall be held liable for the
tax due on all missing cigarettes unless the carrier shall furnish proof
satisfactory to the director that the cause of the shortage was due to
the theft of the cigarettes by a person outside of the employment of the
carrier. Provided, the proof is satisfactory to the director, the tax on
the missing cigarettes shall be waived. The proof shall be stated on
forms furnished and prescribed by the director. (L. 1974 H.B. 1612 § 8)
*Word "cosignee" appears in original rolls.
1. Any person who fails to affix the stamps within the time and
manner required of him under the provisions of this chapter shall pay, as
a part of the tax imposed hereunder, a penalty equal to one hundred
percent of the initial tax liability, and the tax and penalty thereon
shall bear interest at the annual adjusted prime rate of interest as
determined by section 32.065, RSMo.
2. No person, other than licensed wholesalers or other persons as
specifically provided for in this chapter, shall possess for the purpose
of sale any cigarettes to which the stamps or meter units required by
this chapter are not affixed.
3. Mere possession of an unstamped package of cigarettes by any person,
except under circumstances specifically prescribed by this chapter, shall
be prima facie evidence that the cigarettes are intended for sale. (L.
1974 H.B. 1612 § 9, A.L. 1986 S.B. 669, et al.)
1. All unstamped cigarettes upon which taxes are imposed by this
chapter which shall be found in the possession, custody, or control of
any person, for the purpose of being consumed, sold or transported into,
within or through the state of Missouri, for the purpose of evading or
violating the provisions of this chapter, or with intent to avoid payment
of the tax imposed hereunder, and any motor vehicle, truck or other
conveyance whatsoever used in the transportation of such cigarettes, and
all paraphernalia, equipment or other tangible personal property incident
to the use of such purposes, found in the place, building, vehicle or
vehicles, where the cigarettes are found, may be seized by the director
or his duly authorized agents, or any peace officer within the state, and
the same shall be, from the time of the seizure, forfeited to the state
of Missouri, and a proper proceeding filed in a court of competent
jurisdiction in the county of seizure, to maintain the seizure and
prosecute the forfeiture as provided in this section.
2. All the cigarettes, vehicles and property so seized, shall first be
listed and appraised by the officer making the seizure and turned over to
the county sheriff of the county in which the seizure is made and a
receipt therefor* taken; and the person making the seizure shall
immediately make and file a written report thereof, showing the name of
the person making the seizure, the place, and the person where, and from
whom the property was seized, and an inventory and appraisement thereof,
at the usual and ordinary retail price of the articles received, to the
director of revenue. The prosecuting attorney of the county in which the
seizures are made may, at the request of the director, file in the
circuit court forfeiture proceedings in the name of the state of
Missouri, as plaintiff, and in the name of the owner or person in
possession, as defendant, if known, and if unknown in the name of the
property seized. The clerk of the court shall issue summons to the owner
or person in whose possession such property was found, directing him to
answer within ten days. If the property is declared forfeited and ordered
sold, notice of the sale shall be posted in five public places in the
county not less than ten days before the date of sale. The proceeds of
the sale shall be deposited with the clerk of the court, who shall after
deducting costs, including the costs of the sale, pay the balance to the
director of revenue as cigarette tax collected.
3. The seizure and sale of the cigarettes shall not relieve the person
from whom the cigarettes were seized from any prosecution or the payment
of any penalties provided for under this chapter; nor shall it relieve
the purchaser thereof from any payment of the regular cigarette tax and
the placing of proper stamps thereon before making any sale of the
cigarette or the personal consumption of the same.
4. The forfeiture provisions of this chapter shall only apply to persons
having possession of or transporting cigarettes with intent to barter,
sell or give away the same. The possession of cigarettes in any quantity
of five or more cartons of ten packages each shall be prima facie
evidence of intent to barter, sell or give away the cigarettes in
violation of the provisions of this chapter.
5. The director of revenue and his duly authorized agents and any other
officer authorized to make seizures of contraband under the provisions of
this chapter are hereby authorized and empowered to call upon the
prosecuting attorneys of the respective counties and the circuit attorney
of the city of St. Louis and the attorney general of the state of
Missouri to represent them in any proceeding hereunder, and thereafter it
shall be the duty of the prosecuting or circuit attorney or the attorney
general to proceed on behalf of the officer making the call according to
the provisions of this chapter. (L. 1974 H.B. 1612 § 10)
*Word "therefore" appears in original rolls.
1. All wholesalers are hereby required to affix tax stamps to
each package of cigarettes sold to civilian clubs or other social
organizations located within the confines of a United States military
camp or reservation located in the state, with the exception of post
exchanges, commissaries and other instrumentalities of the federal
government.
2. To be exempt under the provisions of this section, or from the tobacco
products tax levied pursuant to section 149.160, the federal government
shall issue a purchase order for all unstamped cigarettes or tobacco
products exempt from tax and payment for the cigarettes or tobacco
products exempt from tax shall be made directly by the federal
government. (L. 1974 H.B. 1612 § 11, A.L. 1993 H.B. 564)
Effective 10-1-93
All taxes collected pursuant to this chapter, except for those
portions required to be deposited in the fair share fund or the health
initiatives fund, shall be deposited in the state treasury to the credit
of the state school moneys fund. (L. 1974 H.B. 1612 § 12, A.L. 1984 H.B.
1611 Revision, A.L. 1993 H.B. 564)
Effective 10-1-93
Any person who shall, without the authorization of the director
of revenue, make or manufacture, or who shall falsely or fraudulently
forge, counterfeit, reproduce, restore, or process any stamp, impression,
copy, facsimile, or other evidence for the purpose of indicating the
payment of the tax levied by this chapter, or who shall knowingly or by a
deceptive act use or pass, or tender as true, or affix, impress, or
imprint, by use of any device, rubber stamp or by any other means, or any
package containing cigarettes, any unauthorized, false, altered, forged,
counterfeit or previously used stamp, impressions, copies, facsimiles or
other evidence of cigarette tax payment, shall be guilty of a felony and,
upon conviction, shall be punished by imprisonment by the state
department of corrections and human resources for a term of not less than
two years nor more than five years. (L. 1974 H.B. 1612 § 13)
1. No manufacturer, wholesaler or retailer shall fail or refuse
to make any return required by the director, or refuse to permit the
director or his duly authorized representatives to examine records,
papers, files and equipment pertaining to the person's business made
taxable by this chapter. No person shall make an incomplete, false or
fraudulent return under this chapter, or attempt to do anything to evade
full disclosure of the facts or to avoid the payment in whole or in part
of the tax or interest due.
2. Any person who files a false report or application or makes a false
entry in any record relating to the purchase and sale of cigarettes shall
be guilty of a felony and, upon conviction, shall be punished by
imprisonment by the state department of corrections and human resources
for a term of not less than two years nor more than five years. (L. 1974
H.B. 1612 § 14)
A person who violates any provision of this chapter for which no
criminal penalty is otherwise provided shall be guilty of a misdemeanor
and, upon conviction, shall be punished by confinement in the county jail
for a term not exceeding one year, or by a fine of not more than five
hundred dollars, or by both such fine and confinement. (L. 1974 H.B. 1612
§ 15)
1. In addition to the tax imposed in section 149.015, there is
hereby imposed a tax upon the sale of cigarettes equal to that portion of
the federal excise tax on cigarettes which is abolished on October 1,
1985. The tax imposed by this section shall be collected in the same
manner and at the same time as the tax imposed in section 149.015;
however, any portion of such tax shall not be imposed or collected to the
extent that the federal government reimposes or imposes or otherwise
collects all or part of the federal excise tax now imposed.
2. The provisions of section 149.065 to the contrary notwithstanding, the
proceeds from the tax imposed by this section, less any compensation
authorized for wholesalers for affixing stamps as provided in section
149.021, shall be deposited in the state treasury to the credit of
general revenue. (L. 1985 H.B. 855 § 149.080)
1. A tax is levied upon the first sale of tobacco products,
other than cigarettes, within the state. The tax on tobacco products
shall be at the rate of ten percent of the manufacturer's invoice price
before discounts and deals, and shall be paid by the person making the
first sale within the state. Licensed persons making first sales within
the state shall be allowed approved credit for returned merchandise
provided the tax was paid on the returned merchandise and the purchaser
was given a refund or credit. Such licensed person shall take such
approved credit on the return for the month in which the purchaser was
given the refund or credit.
2. The tax shall not apply to tobacco products when the first sale within
the state has occurred on such tobacco products prior to October 1, 1993.
3. Amounts generated by the tax levied in this section shall be deposited
in the health initiatives fund created by section 191.831, RSMo.
4. When the general assembly appropriates an amount equal to twenty-five
percent of the net federal reimbursement allowance to the health
initiatives fund, this section shall expire*. As used in this section,
"net federal reimbursement allowance" shall mean that amount of the
federal reimbursement allowance in excess of the amount of state matching
funds necessary for the state to make payments required by subsection 1
of section 208.471, RSMo, or, if the payments exceed the amount so
required, the actual payments made for the purposes specified in
subsection 1 of section 208.471, RSMo. (L. 1993 H.B. 564)
Effective 10-1-93
*Conditional expiration date
1. Each person responsible for the payment of the taxes levied
in section 149.160 shall file a return and remit amounts owed monthly to
the director of revenue on or before the fifteenth day of the month
following the first sale within the state. From every remittance to the
director of revenue made on or before the date when the same becomes due,
the person required to remit the same shall be entitled to deduct and
retain an amount equal to two percent thereof.
2. The director shall promulgate reasonable rules and regulations
governing collection and administration of the taxes levied under section
149.160, including such record keeping requirements as will enable the
director to determine that all amounts owed are remitted when due. All of
the records required by rule of the director to be maintained by persons
responsible for the payment of the taxes levied in section 149.160 shall
be retained by such persons for a period of three years following the due
date of taxes on merchandise represented by such records. During the
three-year period, the director shall have the right to conduct
reasonable inspections and audits of such records. (L. 1993 H.B. 564,
A.L. 1994 S.B. 477, et al.)
Effective 12-31-94, and shall apply to all tax periods beginning on or
after 1-1-95 (S.B. 477 § C, 1994)
The director shall promulgate reasonable rules and regulations
providing for the refund of taxes paid under section 149.170 which are
later determined to not be owed to the state. No rule or portion of a
rule promulgated under the authority of sections 149.170 to 149.192 shall
become effective unless it has been promulgated pursuant to the
provisions of section 536.024, RSMo. (L. 1993 H.B. 564, A.L. 1995 S.B. 3)
1. If the director is not satisfied that the report filed or the
amount of tax paid is accurate, he may, after investigating and upon
finding such inaccuracy, make an assessment of tax due based upon such
investigation. The director shall give written notice by registered or
certified mail to the person of the assessment, addressed to the person
at his last known address.
2. If a person fails to file any return required by section 149.170, the
director shall make an estimate, based upon information available to him,
for the period for which the person failed to file the return and, upon
the basis of the estimate, shall assess the tax due from such person. The
director shall give to the person written notice of the assessment by
registered or certified mail to the person's last known address.
3. Any person responsible for the tax imposed in section 149.160 who
fails to pay such tax within the time and manner required by law, shall
pay, as part of the tax imposed, a penalty equal to twenty-five percent
of the tax liability, and the tax shall bear interest at the rate
established in section 32.065, RSMo.
4. Any person not possessing a valid tobacco products license selling
tobacco products at retail within the state, when such tobacco products
have not been purchased from a licensed wholesaler, shall be subject to
all applicable provisions of subsections 1 to 3 of this section. Such
person shall also be assessed an additional penalty equal to one hundred
percent of the tax owed.
5. Any person, other than a licensed wholesaler, making sales of tobacco
products to unlicensed retailers in the state shall be subject to all
applicable provisions of subsections 1 to 3 of this section. Such person
shall also be assessed an additional penalty equal to one hundred percent
of the tax owed. (L. 1993 H.B. 564)
Effective 10-1-93
The general assembly hereby occupies and preempts the entire
field of legislation increasing the taxation of cigarettes and tobacco
products to the complete exclusion of any order, ordinance or regulation
by any political subdivision of this state. Any future orders, ordinances
or regulations in this field shall be null and void. No county, city,
town, village, municipality, or other political subdivision of this state
shall adopt any order, ordinance or regulation increasing the tax levied
on cigarettes and tobacco products. The tax levied by any county, city,
town, village, municipality, or other political subdivision of this state
shall not exceed the amount of tax levied on September 30, 1993. (L. 1993
H.B. 564)
Effective 10-1-93
1. It is unlawful for any person to:
(1) Sell or distribute in this state, to acquire, hold, own, possess or
transport for sale or distribution in this state, or to import, or cause
to be imported into this state for sale or distribution in this state,
any cigarettes that do not comply with all requirements imposed by or
pursuant to federal law and implementing regulations, including but not
limited to the filing of ingredients lists pursuant to Section 7 of the
Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1335a); the
permanent imprinting on the primary packaging of the precise package
warning labels in the precise format specified in Section 4 of the
Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333); the
rotation of label statements pursuant to Section 4(c) of the Federal
Cigarette Labeling and Advertising Act (15 U.S.C. 1335(c)); restrictions
on the importation, transfer and sale of previously exported tobacco
products pursuant to Section 9302 of Public Law 105-33, the Balanced
Budget Act of 1997, as amended; requirements of Title IV of Public Law
106-476, the Imported Cigarette Compliance Act of 2000; or
(2) Alter the package of any cigarettes, prior to sale or distribution to
the ultimate consumer, so as to remove, conceal or obscure:
(a) Any statement, label, stamp, sticker or notice indicating that the
manufacturer did not intend the cigarettes to be sold, distributed or
used in the United States, including but not limited to labels stating
"For Export Only", "U.S. Tax Exempt", "For Use Outside U.S.", or similar
wording; or
(b) Any health warning that is not the precise warning statement in the
precise format specified in Section 4 of the Federal Cigarette Labeling
and Advertising Act (15 U.S.C. 1333).
2. It shall be unlawful for any person to affix any tax stamp or meter
impression required pursuant to this chapter to the package of any
cigarettes that does not comply with the requirements of subdivision (1)
of subsection 1 of this section or that is altered in violation of
subdivision (2) of subsection 1 of this section.
3. This section shall not apply to cigarettes allowed to be imported or
brought into the United States for personal use, or to cigarettes sold or
intended to be sold as duty-free merchandise by a duty-free sales
enterprise in accordance with the provisions of 19 U.S.C. 1555(b) and any
implementing regulations; provided, however, that sections 149.200 to
149.215 shall apply to any such cigarettes that are brought back into the
customs territory for resale within the customs territory.
4. Any person who violates this section, whether acting knowingly or
recklessly, is guilty of a class D felony.
5. As used in this section, "package" means a pack, box, carton or
container of any kind in which cigarettes are offered for sale, sold or
otherwise distributed to consumers. (L. 2001 H.B. 381, A.L. 2002 S.B.
1266)
1. The director may revoke or suspend the license or licenses of
any wholesaler pursuant to the procedures set forth in section 149.035
upon finding a violation of section 149.200, or any implementing rule
promulgated by the director pursuant to this chapter. In addition, the
director may impose on any person a civil penalty in an amount not to
exceed the greater of five hundred percent of the retail value of the
cigarettes involved or five thousand dollars, upon finding a violation by
such person of sections 149.200 to 149.215, or any implementing rule
promulgated by the director pursuant to this chapter.
2. Cigarettes that are acquired, held, owned, possessed, transported in,
imported into, or sold or distributed in this state in violation of
sections 149.200 to 149.215 or sections 196.1000 to 196.1003, RSMo, shall
be deemed contraband pursuant to section 149.055 and are subject to
seizure and forfeiture as provided therein. Any cigarettes shall be
deemed contraband whether the violation of sections 149.200 to 149.215 is
knowing or otherwise. (L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
A violation of sections 149.200 to 149.215 shall constitute an
unlawful trade practice as provided in section 407.020, RSMo, and in
addition to any remedies or penalties set forth in sections 149.200 to
149.215, shall be subject to any remedies or penalties available for a
violation of that section. (L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
Sections 149.200 to 149.215 shall be enforced by the director
provided, that at the request of the director or the director's duly
authorized agent, the state highway patrol and all local police
authorities shall enforce the provisions of sections 149.200 to 149.215.
The attorney general has concurrent power with the prosecuting attorneys
of the states to enforce the provisions of sections 149.200 to 149.215.
Any person who sells, distributes, or manufactures cigarettes and
sustains direct economic or commercial injury as a result of a violation
of sections 149.200 to 149.215 may bring an action in good faith for
appropriate injunctive relief. (L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
If any provision of sections 149.200 to 149.212 is held invalid,
the remainder of such sections shall not be affected. (L. 2001 H.B. 381,
A.L. 2002 S.B. 1266)
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