Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-16.060
Sample Cigarettes
PURPOSE: This rule explains the responsibilities of a manufacturer distributing nonstamped sample cigarettes.
# (1)
Cigarettes distributed in Missouri by manufacturers as samples must be so marked. The manufacturer must report the dates, locations and number of sample cigarettes delivered.
The report and all tax due on the sample cigarettes are due on the fifteenth day of the month following the month in which the shipments were made.
# (2)
The manufacturer must remit county cigarette tax to the department if the sample cigarettes were distributed in either Jackson County or St. Louis County.
# (3)
The manufacturer must remit city cigarette tax to any city levying a cigarette tax if cigarette samples were distributed in the city.
AUTHORITY: sections 66.380, 136.030, 136.120, 149.021 and 210.320, RSMo 2000 and 149.015, RSMo Supp. 2005.* Cigarette Tax Regulation 5 was last filed Dec. 31, 1975, effective Jan. 10, 1976.
Amended: Filed Feb. 18, 1983, effective June 11, 1983. Amended:
Filed Jan. 31, 1994, effective July 30, 1994. Amended: Filed Sept. 30, 2005, effective April 30, 2006.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993, 1995.
Amendment history
AUTHORITY: sections 66.380, 136.030, 136.120, 149.021 and 210.320, RSMo 2000 and 149.015, RSMo Supp. 2005.* Cigarette Tax Regulation 5 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Feb. 18, 1983, effective June 11, 1983. Amended: Filed Jan. 31, 1994, effective July 30, 1994. Amended: Filed Sept. 30, 2005, effective April 30, 2006. *Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 197
Source: view the official PDF
In this chapter (17 sections)
- 12 CSR 10-16.010 · Prior Rulings
- 12 CSR 10-16.020 · Definitions
- 12 CSR 10-16.030 · Cigarette Tax Levied
- 12 CSR 10-16.040 · Tax Evidenced by Stamps
- 12 CSR 10-16.050 · Use of Tax Stamps
- 12 CSR 10-16.060 · Sample Cigarettes
- 12 CSR 10-16.070 · Discount Allowed
- 12 CSR 10-16.080 · Use of Meter Machines
- 12 CSR 10-16.090 · Purchase on Deferred Payment Basis
- 12 CSR 10-16.100 · Payment on Deferred Payment Basis
- 12 CSR 10-16.110 · Unsaleable Packages of Cigarettes
- 12 CSR 10-16.120 · Missouri Cigarette Wholesaler’s License
- 12 CSR 10-16.130 · Record Keeping Requirements
- 12 CSR 10-16.140 · Common Carriers, Bonded Warehousemen and Bailees
- 12 CSR 10-16.150 · Possession of Unstamped Cigarettes
- 12 CSR 10-16.160 · Release of Bonding Requirement
- 12 CSR 10-16.170 · Adjustments to the Distribution of St. Louis County…