Cigarette and Other Tobacco Products
- What are the requirements to obtain a Missouri cigarette tax and other tobacco products license?
- How long does it take to process my application?
- How can I find a list of certified tobacco manufacturers authorized to sell cigarette and roll-your-own brands in the State of Missouri?
- I submitted a cigarette tax decal order. When will I receive the decals?
- I wish to sell cigars in Missouri, do I need to be licensed?
- Once I become a licensed wholesaler, where can I purchase cigarettes?
- How much is the cigarette tax in Missouri?
- What is considered other tobacco products?
- How much is the tax on other tobacco products?
- If I purchase cigarettes or other tobacco products from the Internet, are the taxes still due?
- Is sales tax applicable on cigarettes and other tobacco products?
- Are E-cigarettes, E-cigarette cartridges, and E-cigarette kits taxable?
A completed application, surety, cash bond, or letter of credit and $100 license fee must be submitted.
Approximately one week to 10 days if the application is properly completed.
How can I find a list of certified tobacco manufacturers authorized to sell cigarette and roll-your-own brands in the State of Missouri?
The Department of Revenue maintains a Tobacco Directory. This directory includes tobacco manufacturers certified to sell cigarette and roll-your-own brands in the State of Missouri.
Orders received in the morning are shipped the same day via UPS. Orders received in the afternoon are shipped the next day. Wholesalers may request decals to be shipped by express mail, next day air, etc., if they furnish their shipping account number.
Yes, if you are a wholesaler. You are also required to be licensed if you are a retailer and purchase from unlicensed out-of-state suppliers.
You may purchase un-stamped products from the manufacturer or a licensed first importer.
The state portion is $.17 per pack of 20 or $.2125 per pack of 25.
Other tobacco products include: cigarette papers, cigars, smokeless tobacco, smoking tobacco, other forms of tobacco products, or products made with tobacco substitute containing nicotine.
Other tobacco products are taxed at a rate of 10 percent of the manufacturer's invoice price before discounts and deals.
Yes, you would be required to report your purchases to the department and pay applicable cigarette or other tobacco product tax and state and local sales/use taxes.
The retail sale of cigarettes is subject to Missouri sales tax. However, sales tax does not apply to that portion of the price charged for cigarettes that represents the Missouri cigarette tax, because the state cigarette tax is imposed on the consumer and therefore is not part of the seller's gross receipts. In addition sales tax does not apply to that portion of the price which represents the St. Louis County or Jackson County cigarette tax, because these two taxes are administered under the same statutes as the state cigarette tax.
Sales tax does apply to the portion of the retail price charged for cigarettes that represents the federal cigarette tax, even if it is stated separately to the consumer. The federal tax is not imposed on the ultimate purchaser but rather on the manufacturer, and therefore is part of the seller's gross receipts upon which sales tax applies.
Sales tax also applies to city business license taxes imposed on businesses selling cigarettes. The city business taxes are not directly imposed on consumers, they are a cost of doing business and are subject to sales tax, even if they are separately stated to the consumer.
Other Tobacco Products:
Sales tax applies to the entire sales price charged for other tobacco products including the federal tax and the Missouri other tobacco tax portion of the price.
No, E-cigarettes, cartridges, and kits are not taxed or regulated as tobacco products and should not be reported on the Other Tobacco Products returns. However, these products are subject to state and local sales tax.
If you still have questions, please check out other Business Tax FAQs.
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