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 70-2.180 - Ceded Areas
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: To revise this rule that exempts from tax and license fees in areas ceded to the federal government for military installations, to reflect the elimination of Chapter 312, RSMo, regarding nonintoxi-cating beer. The division's name will be changed to Division of Alcohol and Tobacco Control in all applicable sections.
(1) Licenses are unnecessary for the retail sale of intoxicating liquor for establishments located on lands within the state ceded to the federal government for military purposes and upon which military installations exist or for United States military federal instrumentalities.
(2) No excise nor inspection fees may be imposed on any intoxicating liquor sold or offered for sale by establishments located on lands within the state ceded to the federal government and upon which military installations exist.
*Original authority: 311.660, RSMo 1939, amended 1989.