IPCPR Legislative | Missouri

Missouri

missouri

Missouri State Contact Information

 

Missouri Department of Revenue
Tobacco Products Tax Division
(573) 751-5772
excise@dor.mo.gov

Taxation in Missouri

 

Missouri imposes a tax on the first sale of tobacco products, other than cigarettes, within the state. The tobacco products tax must be paid on 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 Missouri.

 

Mo. Rev. Stat. § 149.160

 

The Missouri general assembly has expressly preempted the entire field of legislation increasing the taxation of tobacco products. No county, city, town, village, municipality, or other political subdivision of Missouri can adopt any order, ordinance, or regulation increasing the tax levied on tobacco products, and the tax levied may not exceed the amount of tax levied on September 30, 1993.

 

Mo. Rev. Stat. § 149.192

The tax rate on tobacco products other than cigarettes is 10% of the manufacturer’s invoice price before discounts and deals.

 

Mo. Rev. Stat. § 149.160

Every wholesaler or other person making a first sale of tobacco products in Missouri, as a condition of carrying on such business, must obtain an Other Tobacco Products Tax License on or before February 15th of each year by filing a Missouri Cigarette or Other Tobacco Products Tax License Application (Form 2175), a $100 application fee, and an instrument that may be a cash (Form 332) or surety (Form 331) bond or a letter of credit (Form 2879).

 

Mo. Rev. Stat. § 149.035

 

All manufacturers, wholesalers, or other persons making a first sale of tobacco products in Missouri must also file a Tobacco Products Tax – Other Than Cigarettes return (Form 4387) or an Other Tobacco Products Monthly Report [Form 4342 (Out-of-State Wholesalers)] and any applicable supplemental forms on or before the 15th day of each month, even if no sales were made, along with payment for the taxes due.

 

Mo. Rev. Stat. § 149.170

 

Missouri tobacco products retailers are required to obtain a Retail Sales Tax License by filing the Missouri Tax Registration Application (Form 2643) and an instrument that may be a cash (Form 332) or surety (Form 331) bond or a letter of credit (Form 2879). Retailers must also file a First Sale Retailers monthly Report of Purchases (Form 4341) and an Other Tobacco Products Receipts Schedule (Form 4343) on or before the 15th day of each month, even if no sales were made, along with payment for the taxes due.

 

Localities may require additional business licenses.

Missouri Department of Revenue: Cigarette and Other Tobacco Products Tax Forms
http://dor.mo.gov/forms/index.php?category=14

 

Form 2175: Missouri Cigarette or Other Tobacco Products Tax License Application
http://dor.mo.gov/forms/2175.pdf

 

Form 332: Cash Bond
http://dor.mo.gov/forms/332.pdf

 

Form 331: Surety Bond
http://dor.mo.gov/forms/331.pdf

 

Form 2879: Irrevocable Letter of Credit
http://dor.mo.gov/forms/2879.pdf

 

Form 4387: Tobacco Products Tax – Other Than Cigarettes
http://dor.mo.gov/forms/4387.pdf

 

Missouri Tax Registration Application
http://dor.mo.gov/forms/2643.pdf

 

Form 4341: Other Tobacco Products Summary – First Sale Retailers Monthly Report of Purchases
http://dor.mo.gov/forms/4341.pdf

 

Form 4343: Other Tobacco Products Receipts Schedule – Retailer Purchases From Unlicensed Out-of-State Suppliers
http://dor.mo.gov/forms/4343.pdf

Definitions in Missouri

 

“Smoking” means the possession of burning tobacco in the form of a cigarette, cigar, pipe, or other smoking equipment.

 

Mo. Rev. Stat. § 191.765(7)

 

A “cigar” is any roll for smoking, except cigarettes, made chiefly of tobacco or any substitute therefor.

 

Mo. Rev. Stat. § 149.011(1)

 

“Smokeless tobacco” means 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.

 

Mo. Rev. Stat. § 149.011(13)

 

“Tobacco product” means cigarettes, cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, or other form of tobacco products or products made with tobacco substitute containing nicotine.

 

Mo. Rev. Stat. § 149.011(16)

 

A “retailer” is any person who sells to a consumer or to any person for any purpose other than resale.

 

Mo. Rev. Stat. § 149.011(11)

 

A “wholesaler” is any person, firm, or corporation organized and existing, or doing business, primarily to sell tobacco products to, and render service to, retailers in the territory the person, firm or corporation chooses to serve; that purchases tobacco products directly from the manufacturer; that carries at all times at his or its principal place of business a representative stock of tobacco products for sale; and that comes into the possession of tobacco products for the purpose of selling them to retailers or to persons outside or within the state who might resell or retail tobacco products to consumers. This includes any manufacturer, jobber, broker, agent or other person who so sells or distributes tobacco products.

 

Mo. Rev. Stat. § 149.011(18)

 

The “manufacturer’s invoice price” is 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.

 

Mo. Rev. Stat. § 149.011(7)

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