Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 16 - Cigarette Tax
Section 12 CSR 10-16.060 - Sample Cigarettes
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule explains the responsibilities of a manufacturer distributing non-stamped sample cigarettes.
(1) Cigarettes distributed in Missouri by manufacturers as samples must be so marked. The manufacturer must report the dates, locations and number of sample cigarettes delivered. The report and all tax due on the sample cigarettes are due on the fifteenth day of the month following the month in which the shipments were made.
(2) The manufacturer must remit county cigarette tax to the department if the sample cigarettes were distributed in either Jackson County or St. Louis County.
(3) The manufacturer must remit city cigarette tax to any city levying a cigarette tax if cigarette samples were distributed in the city.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993, 1995.
