PCA

Missouri

Alerts & Updates

Key Contacts

Missouri Department of Revenue
Tobacco Products Tax Division
(573) 751-5772
excise@dor.mo.gov

PCA Contact

Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org

Legislative Information

2019 Session Info
2019 Partisan Splits

Taxation

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 people 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

The tax rate on tobacco products other than cigarettes is 10% of the manufacturer’s invoice price before discounts and deals.

Mo. Rev. Stat. § 149.160

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 the 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.

Form Type / NameForm Number / Link
Missouri Department of Revenue: Cigarette and Other Tobacco Products Tax FormsCigarette and OTP Tax Forms
Missouri Cigarette or Other Tobacco Products Tax License ApplicationForm 2175
Cash BondForm 332
Surety BondForm 331
Irrevocable Letter of CreditForm 2879
Tobacco Products Tax – Other Than CigarettesForm 4387
Missouri Tax Registration ApplicationTax Registration Application
Other Tobacco Products Summary – First Sale Retailers Monthly Report of PurchasesForm 4341
Other Tobacco Products Receipts Schedule – Retailer Purchases from Unlicensed Out-of-State SuppliersForm 4343

Cigar and Smoking Tobacco Definitions

“Smoking” means the possession of burning tobacco in the form of a cigarette, cigar, pipe, or other smoking equipment.

Mo. Rev. Stat. § 191.765(7)

A “cigar” is any roll for smoking, except cigarettes, made chiefly of tobacco or any substitute therefor.

Mo. Rev. Stat. § 149.011(1)

“Smokeless tobacco” means chewing tobacco, including, but not limited to, twist, moist plug, loose-leaf and firm plug, and all types of snuff, including, but not limited to, moist and dry.

Mo. Rev. Stat. § 149.011(13)

“Tobacco product” means cigarettes, cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, or other forms of tobacco products or products made with tobacco substitute containing nicotine.

Mo. Rev. Stat. § 149.011(16)

A “retailer” is any person who sells to a consumer or to any person for any purpose other than resale.

Mo. Rev. Stat. § 149.011(11)

A “wholesaler” is any person, firm, or corporation organized and existing, or doing business, primarily to sell tobacco products to, and render service to, retailers in the territory the person, firm or corporation chooses to serve; that purchases tobacco products directly from the manufacturer; that carries at all times at his or its principal place of business a representative stock of tobacco products for sale; and that comes into the possession of tobacco products for the purpose of selling them to retailers or to persons outside or within the state who might resell or retail tobacco products to consumers. This includes any manufacturer, jobber, broker, agent or other people who so sell or distribute tobacco products.

Mo. Rev. Stat. § 149.011(18)

The “manufacturer’s invoice price” is the original net invoice price for which a manufacturer sells a tobacco product to a distributor, wholesaler or first seller in the state as shown by the manufacturer’s original invoice.

Mo. Rev. Stat. § 149.011(7)

Restrictions

Missourilaw prohibits smoking in: public places, including any retail or commercial establishments, health care facilities, any vehicle used for public transportation, restrooms, elevators, libraries, educational facilities, daycare facilities, museums, auditoriums, art galleries, all public areas and waiting rooms of public transportation facilities, any enclosed indoor place used for entertainment or recreation, and any other enclosed indoor areas used by the general public; public meetings, defined as a gathering in person of members of a governmental body, whether an open or closed session; indoor areas of public school buildings or educational facilities and public school buses; and licensed childcare facilities during the period of time when the children cared for are present.

Mo. Rev. Stat. § 191.765: Definitions

Mo. Rev. Stat. § 191.767: Persons not to smoke in public places or meetings

Mo. Rev. Stat. § 191.775: Public schools and school buses

Mo. Rev. Stat. § 191.776: Child daycare facilities

Missouri law allows local political subdivisions or local boards of education to enact more stringent ordinances or rules concerning smoking restrictions.

Mo. Rev. Stat. § 191.777

The following are exempt from the ban on smoking, subject to conditions:

  • An entire room or hall which is used for private social functions provided that the seating arrangements are under the control of the sponsor of the function and not of the proprietor or other people in charge
  • Limousines for hire and taxicabs, where the driver and all passengers agree to smoking in such vehicle
  • Performers on the stage provided that smoking is part of the production
  • A place where more than 50% of the volume of trade or business carried on is that of the blending of tobaccos or sale of tobaccos, cigarettes, pipes, cigars or smoking sundries. Localities may require qualifying businesses to obtain a permit.
  • Bars, taverns, restaurants that seat less than fifty people, bowling alleys, and billiard parlors, which conspicuously post signs stating that “Nonsmoking Areas are Unavailable.” “Bar” or “tavern” means any establishment with a valid liquor license that serves liquor on the premises and for which no more than 10% of the gross sales receipts of the business are supplied by food purchases, either for consumption on the premises or elsewhere.
  • Private residences
  • Any enclosed indoor arena, stadium or other facilities which may be used for sporting events and which has a seating capacity of more than fifteen thousand persons

Mo. Rev. Stat. § 191.769

Missouri law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.

Individuals under 18 years of age cannot purchase, attempt to purchase, misrepresent his or her age to purchase, or possess cigarettes, other tobacco products, alternative nicotine products, or vapor products unless such person is an employee of a tobacco seller and is in possession to effect a sale in the course of employment.

Mo. Rev. Stat. § 407.933

Similarly, it is illegal to sell, provide, or distribute tobacco products, alternative nicotine products, or vapor products to a person under 18 years of age. 

Mo. Rev. Stat. § 407.931

Twenty-one cities in Missouri, including Kansas City, St. Louis, Columbia, and Jefferson City, have raised their tobacco sales age to 21.

The owner of an establishment at which tobacco products are sold at retail must prominently display a sign that states, in red lettering at least ½ an inch high on a white background, that “It is a violation of state law for cigarettes, other tobacco products, alternative nicotine products, or vapor products to be sold or otherwise provided to any person under the age of 18 or for such person to purchase, attempt to purchase or possess cigarettes, other tobacco products, alternative nicotine products or vapor products.”

Mo. Rev. Stat. § 407.927

A person or entity selling tobacco products, alternative nicotine products, or vapor products or rolling papers must require proof of age from a prospective purchaser or recipient if an ordinary person would conclude on the basis of appearance that such prospective purchaser or recipient may be under the age of 18.

Mo. Rev. Stat. § 407.929

Missouri law allows local political subdivisions to enact more stringent ordinances or rules concerning youth access to tobacco.

Mo. Rev. Stat. § 407.932

In Missouri, no person may sell individual packs of smokeless tobacco products unless such packs satisfy one of the following conditions prior to the time of sale:

  • It is sold through a vending machine; or
  • It is displayed behind the check-out counter or it is within the unobstructed line of sight of the sales clerk or store attendant from the checkout counter.

Mo. Rev. Stat. § 407.928

A person or entity distributing tobacco product, alternative nicotine product, or vapor product samples must require proof of age from a prospective purchaser or recipient if an ordinary person would conclude on the basis of appearance that such prospective purchaser or recipient may be under the age of 18.

Mo. Rev. Stat. § 407.929

The tobacco tax must be paid on all free goods, promotional items, samples, and discounted items.

Missouri law contains no specific provisions concerning state preemption of local sampling laws, so local communities are allowed to pass stronger laws or ordinances further restricting this area.

Operating Your Business

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 the 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.

Form Type / NameForm Number / Link
Missouri Department of Revenue: Cigarette and Other Tobacco Products Tax FormsCigarette and OTP Tax Forms
Missouri Cigarette or Other Tobacco Products Tax License ApplicationForm 2175
Cash BondForm 332
Surety BondForm 331
Irrevocable Letter of CreditForm 2879
Tobacco Products Tax – Other Than CigarettesForm 4387
Missouri Tax Registration ApplicationTax Registration App
Other Tobacco Products Summary – First Sale Retailers Monthly Report of PurchasesForm 4341
Other Tobacco Products Receipts Schedule – Retailer Purchases from Unlicensed Out-of-State SuppliersForm 4343

Political Involvement

A “lobbyist” is any natural person defined as an executive lobbyist, judicial lobbyist, elected local government official lobbyist, or a legislative lobbyist.

Mo. Rev. Stat. § 105.470(6)

An “executive lobbyist” is any natural person who acts for the purpose of attempting to influence any action by the executive branch of government or by any elected or appointed official, employee, department, division, agency or board or commission thereof and in connection with such activity, meets the requirements of any one or more of the following:

  • Is acting in the ordinary course of employment on behalf of or for the benefit of such person’s employer; or
  • Is engaged for pay or for any valuable consideration for the purpose of performing such activity; or
  • Is designated to act as a lobbyist by any person, business entity, governmental entity, religious organization, nonprofit corporation, association or other entity; or
  • Makes total expenditures of $50 or more during the 12-month period beginning January 1st and ending December 31st for the benefit of one or more public officials or one or more employees of the executive branch of state government in connection with such activity. 

“Executive lobbyist” does not include a member of the general assembly, an elected state official, or any other person solely due to such person’s participation in any of the following activities:

  • Appearing or inquiring in regard to a complaint, citation, summons, adversary proceeding, or contested case before a state board, commission, department, division or agency of the executive branch of government or any elected or appointed officer or employee thereof;
  • Preparing, filing or inquiring, or responding to any audit, regarding any tax return, any public document, permit or contract, any application for any permit or license or certificate, or any document required or requested to be filed with the state or a political subdivision;
  • Selling of goods or services to be paid for by public funds provided that such person is attempting to influence only the person authorized to authorize or enter into a contract to purchase the goods or services being offered for sale;
  • Participating in public hearings or public proceedings on rules, grants, or other matters;
  • Responding to any request for information made by any public official or employee of the executive branch of government;
  • Preparing or publication of an editorial, a newsletter, newspaper, magazine, radio or television broadcast, or similar news medium, whether print or electronic;
  • Acting within the scope of employment by the general assembly, or acting within the scope of employment by the executive branch of government when acting with respect to the department, division, board, commission, agency or elected state officer by which such person is employed, or with respect to any duty or authority imposed by law to perform any action in conjunction with any other public official or state employee; or
  • Testifying as a witness before a state board, commission or agency of the executive branch.

Mo. Rev. Stat. § 105.470(2)

A “judicial lobbyist” is any natural person who acts for the purpose of attempting to influence any purchasing decision by the judicial branch of government or by any elected or appointed official or any employee thereof and in connection with such activity, meets the requirements of any one or more of the following:

  • Is acting in the ordinary course of employment which primary purpose is to influence the judiciary in its purchasing decisions on a regular basis on behalf of or for the benefit of such person’s employer, except that this shall not apply to any person who engages in lobbying on an occasional basis only and not as a regular pattern of conduct; or
  • Is engaged for pay or for any valuable consideration for the purpose of performing such activity; or
  • Is designated to act as a lobbyist by any person, business entity, governmental entity, religious organization, nonprofit corporation or association; or
  • Makes total expenditures of $50 or more during the 12-month period beginning January 1stand ending December 31stfor the benefit of one or more public officials or one or more employees of the judicial branch of state government in connection with attempting to influence such purchasing decisions by the judiciary. 

A “judicial lobbyist” does not include a member of the general assembly, an elected state official, or any other person solely due to such person’s participation in any of the following activities:

  • Appearing or inquiring in regard to a complaint, citation, summons, adversary proceeding, or contested case before a state court;
  • Participating in public hearings or public proceedings on rules, grants, or other matters;
  • Responding to any request for information made by any judge or employee of the judicial branch of government;
  • Preparing, distributing or publication of an editorial, a newsletter, newspaper, magazine, radio or television broadcast, or similar news medium, whether print or electronic; or
  • Acting within the scope of employment by the general assembly, or acting within the scope of employment by the executive branch of government when acting with respect to the department, division, board, commission, agency or elected state officer by which such person is employed, or with respect to any duty or authority imposed by law to perform any action in conjunction with any other public official or state employee.

Mo. Rev. Stat. § 105.470(4)

An “elected local government official lobbyist” is any natural person employed specifically for the purpose of attempting to influence any action by a local government official elected in a county, city, town, or village with an annual operating budget of over $10 million.

Mo. Rev. Stat. § 105.470(1)

A “legislative lobbyist” is any natural person who acts for the purpose of attempting to influence the taking, passage, amendment, delay or defeat of any official action on any bill, resolution, amendment, nomination, appointment, report or any other action or any other matter pending or proposed in a legislative committee in either house of the general assembly, or in any matter which may be the subject of action by the general assembly and in connection with such activity, meets the requirements of any one or more of the following:

  • Is acting in the ordinary course of employment, which primary purpose is to influence legislation on a regular basis, on behalf of or for the benefit of such person’s employer, except that this does not apply to any person who engages in lobbying on an occasional basis only and not as a regular pattern of conduct; or
  • Is engaged for pay or for any valuable consideration for the purpose of performing such activity; or
  • Is designated to act as a lobbyist by any person, business entity, governmental entity, religious organization, nonprofit corporation, association or other entity; or
  • Makes total expenditures of $50 or more during the 12-month period beginning January 1stand ending December 31stfor the benefit of one or more public officials or one or more employees of the legislative branch of state government in connection with such activity. “Legislative lobbyist” includes an attorney at law engaged in activities on behalf of any person unless excluded by any of the following exceptions. 

“Legislative lobbyist” does not include any member of the general assembly, an elected state official, or any other person solely due to such person’s participation in any of the following activities:

  • Responding to any request for information made by any public official or employee of the legislative branch of government;
  • Preparing or publication of an editorial, a newsletter, newspaper, magazine, radio or television broadcast, or similar news medium, whether print or electronic;
  • Acting within the scope of employment of the legislative branch of government when acting with respect to the general assembly or any member thereof;
  • Testifying as a witness before the general assembly or any committee thereof.

Mo. Rev. Stat. § 105.470(5)

A “lobbyist principal” is any person, business entity, governmental entity, religious organization, nonprofit corporation or association who employs, contracts for pay or otherwise compensates a lobbyist.

Mo. Rev. Stat. § 105.470(7)

Each lobbyist is required to register with the Missouri Ethics Commission by January 5th of each year or within 5 days of beginning any activities as a lobbyist by filing a Lobbyist Registration Statement and a fee of $10. During any period of time in which a lobbyist conducts lobbying activities, lobbyists must also electronically file monthly expenditure reports on or before the 10th day of each month through the Missouri Ethics Commission’s Lobbyist Electronic Reporting System. These expenditure reports must detail money spent on behalf of elected officials, their employees, spouses, and dependent children and direct business relationships, associations, or partnerships the lobbyist has with a public or elected local government official. Finally, lobbyists must file a List of Principals and Legislative Action, giving a general description of the proposed legislation or action by the executive branch or judicial branch the lobbyist or lobbyist principal either supported or opposed, by March 15th and May 30th of each year.

Mo. Rev. Stat. § 105.473: Duties of lobbyist

Form Type / NameForm Number / Link
Missouri Ethics Commission Lobbying Resources WebsiteLobbying Resources
Lobbyist Registration StatementLobbyist Registration Statement
Missouri Ethics Commission’s Lobbyist Electronic Reporting SystemE-Reporting System
Constitutional Amendment 1 and Lobbyist ReportingAmendment 1 and Lobbyist Reporting

Shipping Regulations

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.

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 people 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.

Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.