IPCPR Legislative | Shipping in Missouri

Shipping in Missouri

missouri

Shipping in Missouri

Missouri does not have any specific restrictions concerning the shipping of tobacco products to consumers. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

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

 

Additional information about licensing in Missouri is available at the Operating Your Business and Definitions link above.

 

The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements

Missouri does not have any specific age verification requirements for the shipping of tobacco products. Sellers must comply with general age verification requirements. However, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

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.

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