Missouri Revised Statutes

Chapter 149
Cigarette Tax


Rsmo Number Section Description
Chapter Cross Reference
Bad check, passing in payment of taxes, penalty, 139.235
Cashiers checks, certified checks or money orders required for payment of taxes, when, 139.235
Charter counties, cigarette tax, 66.340 to 66.380
Cigarette fire safety standards and firefighter protection act, 320.350 to 320.380
Cigarettes and tobacco products, sale or distribution to minors prohibited, 407.924 to 407.934
Distribution in charter counties of revenue, federal census results to be used, when, 66.351
Master settlement agreement, compliance requirements, 196.1020 to 196.1035
Sales tax exemption on sales to vending machine operators and owners, 144.012
149.011 Definitions.
149.015. Rate of tax--how stamped--samples, how taxed--tax impact to be on consumer--fair share school fund, distribution.
149.021. Compensation to wholesaler for affixing stamps--metering machines authorized.
149.025. Bond required for deferred payment on stamps--release from requirement, when--cash bond, deposit and refund--license revoked for delinquencies.
149.031. Refunds or exchange for stamps, when made.
149.035. Wholesaler's license required, fee--first sale of tobacco products, application required--revocation, suspension or refusal to issue, when--review.
149.041. Records to be kept--reports to be filed by wholesaler.
149.045. Common carriers and warehousemen, duties of--damaged cigarettes, how handled.
149.051. Failure to affix stamps, penalty--presumption that unstamped cigarettes are intended for sale.
149.055. Unstamped cigarettes seized, when--personal property used incident to such attempt to avoid tax to be forfeited, procedure.
149.061. Sales on military reservations taxable, exceptions--federal government exempt, when.
149.065. Revenue to fair share fund, health initiatives fund, and school moneys fund.
149.071. Fraudulent activity relative to tax stamps a felony--penalty.
149.076. Failure to make or falsification of required return or refusal to permit inspection of records prohibited--false report or application a felony, penalty.
149.081. Violation not otherwise specified a misdemeanor, penalty.
149.082. Additional tax--rate--collection--deposit--if federal excise tax reimposed, effect.
149.160. Tax upon first sale, rate, payment, credit--deposit of funds into health initiatives fund--contingent expiration.
149.170. Filing of return, remittance of amounts, required, when--rules--maintenance of records.
149.180. Rules and regulations, procedure.
149.190. Assessment by director, method--estimate by director, notice--failure to pay, penalty--purchase from wholesaler without license, penalty--sales to unlicensed retailers, penalty.
149.192. Preemption.
149.200. Illegal activities related to cigarettes and cigarette labeling--penalty.
149.203. Revocation or suspension of a wholesaler's license, when--civil penalty, when--cigarettes deemed contraband, when.
149.206. Violation deemed unlawful trade practice.
149.212. Director to enforce provisions of sections 149.200 to 149.215--attorney general's concurrent power--injunctive relief available, when.
149.215. Severability clause.

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