IPCPR Legislative | Operating Your Business in Missouri

Operating Your Business in Missouri

missouri

Operating Your Business in Missouri

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

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