Cigarette and Other Tobacco Products

In addition to sales tax, a separate tax is collected on cigarettes and other tobacco products sold in the state. Money received from the tax is deposited in the State School Money Fund, the Health Initiatives Fund, and the Fair Share Fund. State law sets the tax based on mills (1/10 of one cent) per cigarette. See Chapter 149, RSMo.

The State School Money Fund receives 4 ½ mills per cigarette (or 9 cents per pack of 20, for example); the Health Initiatives Fund receives 2 mills per cigarette (or 4 cents per pack of 20); and the Fair Share Fund receives 2 mills per cigarette (or 4 cents per pack of 20).

Typically a licensed wholesaler files the reports and pays the tax to the Department of Revenue each month. If a retailer or individual purchases cigarettes or other tobacco products directly from a manufacturer or non-licensed wholesaler, the retailer or individual must pay the tax to the Department.

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