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
There are no additional tax requirements for the shipment of tobacco products. Sellers must pay all applicable taxes.
Additional information about taxation in Missouri, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.