Frequently Asked Questions
+ Tax Information
+ Corporation Income Tax
+ Cigarette and Other Tobacco Products
+ What are the requirements to obtain a Missouri cigarette tax and other tobacco products license?
A completed application, surety, cash bond, or letter of credit and $100 license fee must be submitted.
+ How long does it take to process my application?
Approximately one week to 10 days if the application is properly completed.
+ I submitted a cigarette tax decal order. When will I receive the decals?
Orders received in the morning are shipped the same day via UPS. Orders received in the afternoon are shipped the next day. Wholesalers may request decals to be shipped by express mail, next day air, etc., if they furnish their shipping account number.
+ I wish to sell cigars in Missouri, do I need to be licensed?
Yes, if you are a wholesaler. You are also required to be licensed if you are a retailer and purchase from unlicensed out-of-state suppliers.
+ Once I become a licensed wholesaler, where can I purchase cigarettes?
You may purchase un-stamped products from the manufacturer or a licensed first importer.
+ How much is the cigarette tax in Missouri?
The state portion is $.17 per pack of 20 or $.2125 per pack of 25.
+ What is considered other tobacco products?
Other tobacco products include: cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, other forms of tobacco products, or products made with tobacco substitute containing nicotine.
+ How much is the tax on other tobacco products?
Other tobacco products are taxed at a rate of 10 percent of the manufacturer's invoice price before discounts and deals.
+ If I purchase cigarettes or other tobacco products from the Internet, are the taxes still due?
Yes, you would be required to report your purchases to the department and pay applicable cigarette or other tobacco product tax and state and local sales/use taxes.
+ Is sales tax applicable on cigarettes and other tobacco products?
Yes, sales tax is due on the price of the cigarettes minus the cigarette tax. Sales tax is due on the retail price of other tobacco products.