Missouri Code of State Regulations
Title 11 - DEPARTMENT OF PUBLIC SAFETY
Division 70 - Division of Alcohol and Tobacco Control
Chapter 2 - Rules and Regulations
Section 11 CSR 70-2.070 - Tax on Spirituous Liquor and Wine

Universal Citation: 11 MO Code of State Regs 70-2.070

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: This amendment is cleanup of the rule. The removed section is in 11 CSR 70-2.060.

(1) The tax on spirituous liquor is two dollars ($2.00) per gallon and the tax on wine is forty-two cents ($0.42) per gallon.

(2) Any spirituous liquor or wine shipped, delivered, sold, or offered for sale in this state without payment of the proper amount of taxes due is contraband and may be seized and disposed of by the supervisor or his/her agents.

(3) No person other than a licensed distiller, rectifier, or wine manufacturer may possess in this state any spirituous liquor or wines without the proper amount of taxes having been paid, except as provided in section 311.580, RSMo.

*Original authority: 311.660, RSMo 1939, amended 1989.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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