Department of Revenue Missouri requirements for Tobacco retail license and taxation
Who is a tobacco retailer in Missouri?
Any person who is authorized by the relevant authorities to sell tobacco products directly to consumers from a licensed retail store.
What are tobacco products?
Tobacco products include cigarettes, cigars, snuff, smokeless tobacco, pipe tobacco, chewing tobacco.
What are other tobacco products?
Other Tobacco products include cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, or other form of tobacco products or products made with tobacco substitute containing nicotine.
What is a tobacco retail license ,Missouri?
A permit that allows you to sell tobacco products in the state of Missouri directly to consumers. It is generally issued by the department of revenue Missouri.
How can you apply for retail cigarette and tobacco license Missouri?
All persons selling tobacco or other tobacco products directly to consumers are required to obtain a Retail tax license by filing an application on Form 2643 (Missouri Tax registration Application).
What additional documents do you have to submit alongwith application?
Retail license application on form 2643 must be accompanied by the cash bond (Form 332), surety bond (Form 331) or as letter of credit (Form 2879).
What is the Missouri retail license fee?
As such no fee is prescribed for the retail license. However, for wholesale license, application is submitted with a license fee of $ 100.
Can the license be renewed?
All licenses are renewed annually on or before February fifteenth each year.
What are the monthly reporting requirements?
Retailers selling tobacco products in the State of Missouri are required to file the following reports on monthly basis:
- Monthly report of purchases (Form 4341)
- Other tobacco products receipt schedule (Form 4343)
Do I need separate license for other retail locations?
It is at the discretion of the Department of revenue to designate a single retail license to the retailer for selling tobacco products at different locations.
Surety bond to get tobacco license in Missouri:
A surety bond, cash or a letter of credit is submitted along with the application.
How long will it take to receive the license?
Retail license application can be processed and a license can be issued within 7 to 10 working days provided your application is completed and supported by the required documents.
Can retailer license be suspended in Missouri?
A retailer license be suspended for a minimum 24 hours to a maximum two years for subsequent violations for selling tobacco products to a minor (person aged below 18).
Penalties and fines:
Any person licensed as a retailer who sell or distributes tobacco products, nicotine products or vapor products to a minor (persons under age 18) is liable to a fine of $250 for the first violation and $500 for each subsequent violation.
No person or entity shall sell individual packs of cigarettes or smokeless tobacco products to any person in the state.
No person shall sell cigarettes, tobacco products, alternative nicotine products or vapor products unless the person has a retail sales tax license.
Taxation requirements in the State of Missouri:
- Tax rate on cigarettes is $ 0.17 per pack of 20 cigarettes.
- Tax rate on other tobacco products is 10% of the manufacturer's invoice price.
- Tax on other tobacco products is paid by the person making the first sale within the state.
How many taxes are applicable on tobacco products in the state?
In addition to the above taxes, sales tax is also applicable on the tobacco and other tobacco products in the State of Missouri as follows:
- On cigarettes, sales tax is chargeable at the portion of the cigarette price that represents federal tax.
- On Other tobacco products, sales tax is charged on the entire sales price of the products (including federal and Missouri tax portion of the price).
- Sales tax is also charged on e cigarettes.
What are the due dates for filing of tax return?
- Tax returns for cigarettes is filed on 20th of every month.
- Tax returns for other tobacco products is filed on 15th of every month.
- You are required to file tax return on forms available on state website. There is no electronic requirement for the tax return.
What are the tax rules violations?
- Any person who fails to pay the tobacco tax as imposed by the State and Federal law.
- Any person who fails to submit tax returns or other report to the department of revenue.
- Any person who sells any tobacco products without a retail license.
How can you pay the tobacco taxes?
You can choose to pay tobacco taxes online on the department of revenue state site. Following details will be needed for online payment
- State tax identification number
- Tax filing period (Tax Year + Tax Month)
- Tax amount Due
- Credit card or bank account details (E-Check)
