Missouri Revised Statutes
Chapter 149 - Cigarette Tax
Section 149.021 - Compensation to wholesaler for affixing stamps — metering machines authorized.

Effective - 28 Aug 1982
149.021. Compensation to wholesaler for affixing stamps — metering machines authorized. — 1. For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes before making a sale of the cigarettes, each wholesaler purchasing stamps from the director as required by law may purchase the stamps from the director at a reduction of three percent of the face value of each lot of stamps so purchased, provided that all required reports have been made. The discount provided in this section shall be the only discount allowed to purchasers from the director. If a purchaser refuses to comply with the laws of the state of Missouri, the director shall require the full face value for stamps purchased until such time as the person has complied with the provisions of the law.
2. The director may permit the use of meter machines in lieu of stamps, for the impress of the tax stamp, and where used a three percent reduction on the total tax due shall be allowed. The director shall prescribe all rules and regulations governing the use of meter machines and may require a bond in a suitable amount to guarantee payment of the tax.
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(L. 1974 H.B. 1612 § 3, A.L. 1982 H.B. 1548 & 1543)

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 149 - Cigarette Tax

Section 149.011 - Definitions.

Section 149.015 - Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.

Section 149.021 - Compensation to wholesaler for affixing stamps — metering machines authorized.

Section 149.025 - Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.

Section 149.031 - Refunds or exchange for stamps, when made.

Section 149.035 - Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.

Section 149.041 - Records to be kept — reports to be filed by wholesaler.

Section 149.045 - Common carriers and warehousemen, duties of — damaged cigarettes, how handled.

Section 149.051 - Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.

Section 149.055 - Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.

Section 149.061 - Sales on military reservations taxable, exceptions — federal government exempt, when.

Section 149.065 - Revenue to fair share fund, health initiatives fund, and school moneys fund.

Section 149.071 - Fraudulent activity relative to tax stamps a felony — penalty.

Section 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.

Section 149.081 - Violation not otherwise specified a misdemeanor, penalty.

Section 149.082 - Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.

Section 149.160 - Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.

Section 149.170 - Filing of return, remittance of amounts, required, when — rules — maintenance of records.

Section 149.180 - Rules and regulations, procedure.

Section 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.

Section 149.192 - Preemption.

Section 149.200 - Illegal activities related to cigarettes and cigarette labeling — penalty.

Section 149.203 - Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.

Section 149.206 - Violation deemed unlawful trade practice.

Section 149.212 - Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.

Section 149.215 - Severability clause.