Cigarette Tax Levied

(Rescinded April 30, 2006)
AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo Supp.
1993 and 136.030, 136.120 and 149.021, RSMo 1986. Cigarette Tax Regulation 2 was last filed Dec. 31, 1975, effective Jan. 10, 1976.
Amended: Filed Feb. 18, 1983, effective June 11, 1983. Emergency amendment filed Sept. 16, 1985, effective Sept. 26, 1985, expired
Jan. 24, 1986. Amended: Filed Sept. 16, 1985, effective Dec.
26, 1985. Amended: Filed Jan. 31, 1994, effective July 30, 1994.
Rescinded: Filed Sept. 30, 2005, effective April 30, 2006.
ITT Canteen Corp. v. Spradling 526 SW2d 11 (1975). Under prior Missouri law, on declaratory judgment brought for purpose of declaring void a prior rule of Department of Revenue, court held that the amount of the cigarette tax is not a part of the sales price;
it is a levy on the consumer inspired at the time of the retail sale, and the seller is a mere agent (for the state) for collection, thus considered, the amount of the cigarette tax was not properly includable in the sales tax base under the 1969 statutes.
Op. Atty. Gen. No. 431, Ferris (9-15-66). Cigarettes made from a variety of lettuce, being nicotine-free for tobacco, going by the brand name “Braw’s”, were subject to the cigarette tax imposed by former section 149.020, RSMo.