Cigarette and Other Tobacco Products
(Chapter 149, RSMo) 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.
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); 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 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.
News and Bulletins
- Form 4916 Change in Filing Requirements Bulletin
- 2009 Cigarette and Other Tobacco Products Report and Payment Due Dates
Forms and Publications
Cigarette and Other Tobacco Products Tax Rates
Laws
Licenses
Electronic Filing and Payment
- Pay Online
- Electronic Funds Transfer Program
Manual and Agreement
- Electronic Funds Transfer
TXP Addendum
- Form 5131 - Cigarette Tax ACH Transfer Agreement
