21 chapters · 1,305 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 consumer — fair share school fund, distribution
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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, when — cash bond, deposit and refund — license revoked for delinquencies
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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…