Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 149.011 RSMo Definitions
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149.011. Definitions. — 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 subs…
§ 149.015 RSMo Rate of tax — how stamped — samples, how taxed — tax impact to be on
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149.015. Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution. — 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 assem…
§ 149.021 RSMo Compensation to wholesaler for affixing stamps — metering machines authorized
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149.021. Compensation to wholesaler for affixing stamps — metering machines authorized. — 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 wh…
§ 149.025 RSMo Bond required for deferred payment on stamps — release from requirement,
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149.025. Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies. — 1. Any wholesaler desiring to purchase stamps or meter units on a deferred payment basis shall file with the director a bo…
§ 149.031 RSMo Refunds or exchange for stamps, when made
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149.031. Refunds or exchange for stamps, when made. — 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 us…
§ 149.035 RSMo Wholesaler's license required, fee — first sale of tobacco products,
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149.035. Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review. — 1. Every wholesaler of cigarettes or tobacco products in this state, as a condition of carrying on such business, shal…
§ 149.041 RSMo Records to be kept — reports to be filed by wholesaler
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149.041. Records to be kept — reports to be filed by wholesaler. — 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 …
§ 149.045 RSMo Common carriers and warehousemen, duties of — damaged cigarettes, how handled
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149.045. Common carriers and warehousemen, duties of — damaged cigarettes, how handled. — 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…
§ 149.051 RSMo Failure to affix stamps, penalty — presumption that unstamped cigarettes
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149.051. Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale. — 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…
§ 149.055 RSMo Unstamped cigarettes seized, when — personal property used incident to such
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149.055. Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure. — 1. All unstamped cigarettes upon which taxes are imposed by this chapter which shall be found in the possession, custody, or control of any pers…
§ 149.061 RSMo Sales on military reservations taxable, exceptions — federal government
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149.061. Sales on military reservations taxable, exceptions — federal government exempt, when. — 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 S…
§ 149.065 RSMo Revenue to fair share fund, health initiatives fund, and school moneys fund
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149.065. Revenue to fair share fund, health initiatives fund, and school moneys fund. — 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…
§ 149.071 RSMo Fraudulent activity relative to tax stamps a felony — penalty
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149.071. Fraudulent activity relative to tax stamps a felony — penalty. — 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…
§ 149.076 RSMo Failure to make or falsification of required return or refusal to permit
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149.076. Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty. — 1. No manufacturer, wholesaler or retailer shall fail or refuse to make any return required by the director, or re…
§ 149.081 RSMo Violation not otherwise specified a misdemeanor, penalty
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149.081. Violation not otherwise specified a misdemeanor, penalty. — 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 …
§ 149.082 RSMo Additional tax — rate — collection — deposit — if federal excise tax
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149.082. Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect. — 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 i…
§ 149.160 RSMo Tax upon first sale, rate, payment, credit — deposit of funds into health
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149.160. Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration. — 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 …
§ 149.170 RSMo Filing of return, remittance of amounts, required, when — rules —
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149.170. Filing of return, remittance of amounts, required, when — rules — maintenance of records. — 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 fi…
§ 149.180 RSMo Rules and regulations, procedure
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149.180. Rules and regulations, procedure. — 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 auth…
§ 149.190 RSMo Assessment by director, method — estimate by director, notice — failure to
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149.190. Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty. — 1. If the director is not satisfied that the report filed or the amount of tax paid is …
§ 149.192 RSMo Preemption
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149.192. Preemption. — 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 futu…
§ 149.200 RSMo Illegal activities related to cigarettes and cigarette labeling — penalty
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149.200. Illegal activities related to cigarettes and cigarette labeling — penalty. — 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 import…
§ 149.203 RSMo Revocation or suspension of a wholesaler's license, when — civil penalty,
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149.203. Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when. — 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 v…
§ 149.206 RSMo Violation deemed unlawful trade practice
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149.206. Violation deemed unlawful trade practice. — A violation of sections 149.200 to 149.215 shall constitute an unlawful trade practice as provided in section 407.020 and in addition to any remedies or penalties set forth in sections 149.200 to 149.215, shall be subject to an…
§ 149.212 RSMo Director to enforce provisions of sections 149.200 to 149.215 — attorney
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149.212. Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when. — 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 a…
§ 149.215 RSMo Severability clause
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149.215. Severability clause. — 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)