reglab/housing_qa huggingface dataset:
MO Rev Stat § 149.061 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.061 - Sales on military reservations taxable, exceptions — federal government exempt, when.

Effective - 01 Oct 1993   149.061. Sales on military reservations taxable, exceptions — federal government exempt, when. — 1. All wholesalers are hereby required to affix tax stamps to each package of cigarettes sold to civilian clubs or other social organizations located within the confines of a United States military camp or reservation located in the state, with the exception of post exchanges, commissaries and other instrumentalities of the federal government.  2. To be exempt under the provisions of this section, or from the tobacco products tax levied pursuant to section 149.160, the federal government shall issue a purchase order for all unstamped cigarettes or tobacco products exempt from tax and payment for the cigarettes or tobacco products exempt from tax shall be made directly by the federal government. ­­-------- (L. 1974 H.B. 1612 § 11, A.L. 1993 H.B. 564)  Effective 10-1-93
MO Rev Stat § 149.065 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.065 - Revenue to fair share fund, health initiatives fund, and school moneys fund.

Effective - 01 Oct 1993   149.065. Revenue to fair share fund, health initiatives fund, and school moneys fund. — All taxes collected pursuant to this chapter, except for those portions required to be deposited in the fair share fund or the health initiatives fund, shall be deposited in the state treasury to the credit of the state school moneys fund. ­­-------- (L. 1974 H.B. 1612 § 12, A.L. 1984 H.B. 1611 Revision, A.L. 1993 H.B. 564)  Effective 10-1-93
MO Rev Stat § 149.071 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.071 - Fraudulent activity relative to tax stamps a felony — penalty.

Effective - 28 Aug 2021, 2 histories   149.071. Fraudulent activity relative to tax stamps a felony — penalty. — Any person who shall, without the authorization of the director of revenue, make or manufacture, or who shall falsely or fraudulently forge, counterfeit, reproduce, restore, or process any stamp, impression, copy, facsimile, or other evidence for the purpose of indicating the payment of the tax levied by this chapter, or who shall knowingly or by a deceptive act use or pass, or tender as true, or affix, impress, or imprint, by use of any device, rubber stamp or by any other means, or any package containing cigarettes, any unauthorized, false, altered, forged, counterfeit or previously used stamp, impressions, copies, facsimiles or other evidence of cigarette tax payment, shall be guilty of a felony and, upon conviction, shall be punished by imprisonment by the state department of corrections for a term of not less than two years nor more than five years. ­­-------- (L. 1974 H.B. 1612 § 13, A.L. 2021 S.B. 26 merged with S.B. 53 & 60)
MO Rev Stat § 149.076 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.076 - Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.

Effective - 28 Aug 2021, 2 histories   149.076. Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty. — 1. No manufacturer, wholesaler or retailer shall fail or refuse to make any return required by the director, or refuse to permit the director or his or her duly authorized representatives to examine records, papers, files and equipment pertaining to the person's business made taxable by this chapter. No person shall make an incomplete, false or fraudulent return under this chapter, or attempt to do anything to evade full disclosure of the facts or to avoid the payment in whole or in part of the tax or interest due.  2. Any person who files a false report or application or makes a false entry in any record relating to the purchase and sale of cigarettes shall be guilty of a felony and, upon conviction, shall be punished by imprisonment by the state department of corrections for a term of not less than two years nor more than five years. ­­-------- (L. 1974 H.B. 1612 § 14, A.L. 2021 S.B. 26 merged with S.B. 53 & 60)
MO Rev Stat § 149.081 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.081 - Violation not otherwise specified a misdemeanor, penalty.

Effective - 28 Aug 1974   149.081. Violation not otherwise specified a misdemeanor, penalty. — A person who violates any provision of this chapter for which no criminal penalty is otherwise provided shall be guilty of a misdemeanor and, upon conviction, shall be punished by confinement in the county jail for a term not exceeding one year, or by a fine of not more than five hundred dollars, or by both such fine and confinement. ­­-------- (L. 1974 H.B. 1612 § 15)
MO Rev Stat § 149.082 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.082 - Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.

Effective - 28 Aug 1985   149.082. Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect. — 1. In addition to the tax imposed in section 149.015, there is hereby imposed a tax upon the sale of cigarettes equal to that portion of the federal excise tax on cigarettes which is abolished on October 1, 1985. The tax imposed by this section shall be collected in the same manner and at the same time as the tax imposed in section 149.015; however, any portion of such tax shall not be imposed or collected to the extent that the federal government reimposes or imposes or otherwise collects all or part of the federal excise tax now imposed.  2. The provisions of section 149.065 to the contrary notwithstanding, the proceeds from the tax imposed by this section, less any compensation authorized for wholesalers for affixing stamps as provided in section 149.021, shall be deposited in the state treasury to the credit of general revenue. ­­-------- (L. 1985 H.B. 855 § 149.080)
MO Rev Stat § 149.160 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.160 - Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.

Effective - 01 Oct 1993   149.160. Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration. — 1. A tax is levied upon the first sale of tobacco products, other than cigarettes, within the state. The tax on tobacco products shall be at the rate of ten percent of the manufacturer's invoice price before discounts and deals, and shall be paid by the person making the first sale within the state. Licensed persons making first sales within the state shall be allowed approved credit for returned merchandise provided the tax was paid on the returned merchandise and the purchaser was given a refund or credit. Such licensed person shall take such approved credit on the return for the month in which the purchaser was given the refund or credit.  2. The tax shall not apply to tobacco products when the first sale within the state has occurred on such tobacco products prior to October 1, 1993.  3. Amounts generated by the tax levied in this section shall be deposited in the health initiatives fund created by section 191.831.  4. When the general assembly appropriates an amount equal to twenty-five percent of the net federal reimbursement allowance to the health initiatives fund, this section shall expire*. As used in this section, "net federal reimbursement allowance" shall mean that amount of the federal reimbursement allowance in excess of the amount of state matching funds necessary for the state to make payments required by subsection 1 of section 208.471 or, if the payments exceed the amount so required, the actual payments made for the purposes specified in subsection 1 of section 208.471. ­­-------- (L. 1993 H.B. 564)  Effective 10-1-93  *Conditional expiration date  *Revisor's Note: The revenue generated by the additional two mills tax was being deposited in the health initiatives fund in accordance with § 149.015 as of the date of the general republication of the Revised Statutes of Missouri in 2016.
MO Rev Stat § 149.170 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.170 - Filing of return, remittance of amounts, required, when — rules — maintenance of records.

Effective - 31 Dec 1994   149.170. Filing of return, remittance of amounts, required, when — rules — maintenance of records. — 1. Each person responsible for the payment of the taxes levied in section 149.160 shall file a return and remit amounts owed monthly to the director of revenue on or before the fifteenth day of the month following the first sale within the state. From every remittance to the director of revenue made on or before the date when the same becomes due, the person required to remit the same shall be entitled to deduct and retain an amount equal to two percent thereof.  2. The director shall promulgate reasonable rules and regulations governing collection and administration of the taxes levied under section 149.160, including such record keeping requirements as will enable the director to determine that all amounts owed are remitted when due. All of the records required by rule of the director to be maintained by persons responsible for the payment of the taxes levied in section 149.160 shall be retained by such persons for a period of three years following the due date of taxes on merchandise represented by such records. During the three-year period, the director shall have the right to conduct reasonable inspections and audits of such records. ­­-------- (L. 1993 H.B. 564, A.L. 1994 S.B. 477, et al.)  Effective 12-31-94, and shall apply to all tax periods beginning on or after 1-1-95 (S.B. 477 § C, 1994)
MO Rev Stat § 149.180 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.180 - Rules and regulations, procedure.

Effective - 28 Aug 1995   149.180. Rules and regulations, procedure. — The director shall promulgate reasonable rules and regulations providing for the refund of taxes paid under section 149.170 which are later determined to not be owed to the state. No rule or portion of a rule promulgated under the authority of sections 149.170 to 149.192 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ­­-------- (L. 1993 H.B. 564, A.L. 1995 S.B. 3)
MO Rev Stat § 149.190 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.190 - Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.

Effective - 01 Oct 1993   149.190. Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty. — 1. If the director is not satisfied that the report filed or the amount of tax paid is accurate, he may, after investigating and upon finding such inaccuracy, make an assessment of tax due based upon such investigation. The director shall give written notice by registered or certified mail to the person of the assessment, addressed to the person at his last known address.  2. If a person fails to file any return required by section 149.170, the director shall make an estimate, based upon information available to him, for the period for which the person failed to file the return and, upon the basis of the estimate, shall assess the tax due from such person. The director shall give to the person written notice of the assessment by registered or certified mail to the person's last known address.  3. Any person responsible for the tax imposed in section 149.160 who fails to pay such tax within the time and manner required by law, shall pay, as part of the tax imposed, a penalty equal to twenty-five percent of the tax liability, and the tax shall bear interest at the rate established in section 32.065.  4. Any person not possessing a valid tobacco products license selling tobacco products at retail within the state, when such tobacco products have not been purchased from a licensed wholesaler, shall be subject to all applicable provisions of subsections 1 to 3 of this section. Such person shall also be assessed an additional penalty equal to one hundred percent of the tax owed.  5. Any person, other than a licensed wholesaler, making sales of tobacco products to unlicensed retailers in the state shall be subject to all applicable provisions of subsections 1 to 3 of this section. Such person shall also be assessed an additional penalty equal to one hundred percent of the tax owed. ­­-------- (L. 1993 H.B. 564)  Effective 10-1-93
MO Rev Stat § 149.192 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.192 - Preemption.

Effective - 01 Oct 1993   149.192. Preemption. — The general assembly hereby occupies and preempts the entire field of legislation increasing the taxation of cigarettes and tobacco products to the complete exclusion of any order, ordinance or regulation by any political subdivision of this state. Any future orders, ordinances or regulations in this field shall be null and void. No county, city, town, village, municipality, or other political subdivision of this state shall adopt any order, ordinance or regulation increasing the tax levied on cigarettes and tobacco products. The tax levied by any county, city, town, village, municipality, or other political subdivision of this state shall not exceed the amount of tax levied on September 30, 1993. ­­-------- (L. 1993 H.B. 564)  Effective 10-1-93
MO Rev Stat § 149.203 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.203 - Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.

Effective - 28 Aug 2002   149.203. Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when. — 1. The director may revoke or suspend the license or licenses of any wholesaler pursuant to the procedures set forth in section 149.035 upon finding a violation of section 149.200, or any implementing rule promulgated by the director pursuant to this chapter. In addition, the director may impose on any person a civil penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes involved or five thousand dollars, upon finding a violation by such person of sections 149.200 to 149.215, or any implementing rule promulgated by the director pursuant to this chapter.  2. Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this state in violation of sections 149.200 to 149.215 or sections 196.1000 to 196.1003 shall be deemed contraband pursuant to section 149.055 and are subject to seizure and forfeiture as provided therein. Any cigarettes shall be deemed contraband whether the violation of sections 149.200 to 149.215 is knowing or otherwise. ­­-------- (L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
MO Rev Stat § 149.206 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.206 - Violation deemed unlawful trade practice.

Effective - 28 Aug 2002   149.206. Violation deemed unlawful trade practice. — A violation of sections 149.200 to 149.215 shall constitute an unlawful trade practice as provided in section 407.020 and in addition to any remedies or penalties set forth in sections 149.200 to 149.215, shall be subject to any remedies or penalties available for a violation of that section. ­­-------- (L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
MO Rev Stat § 149.212 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.212 - Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.

Effective - 28 Aug 2002   149.212. Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when. — Sections 149.200 to 149.215 shall be enforced by the director provided, that at the request of the director or the director's duly authorized agent, the state highway patrol and all local police authorities shall enforce the provisions of sections 149.200 to 149.215. The attorney general has concurrent power with the prosecuting attorneys of the states to enforce the provisions of sections 149.200 to 149.215. Any person who sells, distributes, or manufactures cigarettes and sustains direct economic or commercial injury as a result of a violation of sections 149.200 to 149.215 may bring an action in good faith for appropriate injunctive relief. ­­-------- (L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
MO Rev Stat § 149.215 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.215 - Severability clause.

Effective - 28 Aug 2002   149.215. Severability clause. — If any provision of sections 149.200 to 149.212 is held invalid, the remainder of such sections shall not be affected. ­­-------- (L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
MO Rev Stat § 150.010 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.010 - Merchant defined.

Effective - 01 Jan 1975   150.010. Merchant defined. — 1. Every person, corporation, copartnership or association of persons, except motor vehicle dealers as defined in sections 150.010 to 150.015, who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that purpose, is declared to be a "merchant". Every person, corporation, copartnership or association of persons doing business in this state shall, as a practice in the conduct of such business, make or cause to be made any wholesale or retail sales of goods, wares and merchandise to any person, corporation, copartnership or association of persons, shall be deemed to be a merchant whether said sales be accommodation sales, whether they be made from a stock of goods on hand or by ordering goods from another source, and whether the subject of said sales be similar or different types of goods than the type, if any, regularly manufactured, processed or sold by said seller.  2. The term "merchant" includes motor vehicle dealers as defined in sections 150.010 to 150.015, but motor vehicle dealers shall not be subject to any ad valorem tax on his stock of goods, wares and merchandise, as otherwise prescribed by this chapter, and a motor vehicle property tax as prescribed by sections 150.010 to 150.015 shall be levied in lieu of such ad valorem tax. ­­-------- (RSMo 1939 § 11303, A.L. 1945 p. 1838, A.L. 1974 S.B. 402)  Prior revisions: 1929 § 10075; 1919 § 13065; 1909 § 11617  Effective 1-1-75
MO Rev Stat § 150.015 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.015 - Revocation or suspension of dealer's license, when.

Effective - 28 Aug 1975   150.015. Revocation or suspension of dealer's license, when. — The director of revenue shall have the power to revoke or suspend the license of any dealer who willfully fails or refuses to affix the tax stamps herein provided to the application for title in the manner provided in section 301.430 and shall provide by regulation the manner in which an application for title shall be processed should a dealer fail, refuse or neglect to affix the tax stamps. ­­-------- (L. 1974 S.B. 402 § B, A.L. 1975 H.B. 954)
MO Rev Stat § 150.020 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.020 - Term merchant construed.

Effective - 28 Aug 1945   150.020. Term merchant construed. — The term "merchant", as used in sections 150.010 to 150.290, shall be construed to include all merchants, commission merchants, grocers, manufacturers and dealers in drugs and medicines, except physicians for medicines used in their practice, whether trading as wholesale or retail dealers. ­­-------- (RSMo 1939 § 11327, A.L. 1945 p. 1838)  Prior revisions: 1929 § 10099; 1919 § 13090; 1909 § 11642
MO Rev Stat § 150.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.030 - Farmer not merchant.

Effective - 28 Aug 1945   150.030. Farmer not merchant. — Any farmer residing in this state who shall grow or process any article of farm produce or farm products on his farm is hereby authorized and permitted to vend, retail or wholesale said products, free from license, fee or taxation from any county or municipality, in any quantity he may choose, and by doing so shall not be considered a merchant; provided, he does not have a regular stand or place of business away from his farm; and provided further, that any such produce or products shall not be exempted from such health or police regulations as any community may require. ­­-------- (RSMo 1939 § 11330, A.L. 1945 p. 1838 § 11329)  Prior revisions: 1929 § 10102; 1919 § 13093; 1909 § 11645  (1976) Held that growing and sale of horticultural and floracultural products as well as bedding plants qualifies as farming and sale of such products by grower is exempt from municipal merchants tax. Kansas City v. Rosehill Gardens, Inc. (Mo.), 542 S.W.2d 776.
MO Rev Stat § 150.035 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.035 - New motor vehicle defined.

Effective - 28 Aug 1976   150.035. New motor vehicle defined. — As used in sections 150.010 to 150.290, the term "new motor vehicle" means any self-propelled vehicle designed for operation upon the highways, except farm tractors, which has not been previously titled and which is held for sale in the ordinary course of business. ­­-------- (L. 1976 S.B. 828)
MO Rev Stat § 150.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.040 - Tax, computed how — exemptions.

Effective - 01 Jan 1982   150.040. Tax, computed how — exemptions. — Merchants shall pay an ad valorem tax equal to that which is levied upon real estate on the amount of all goods, wares and merchandise, except for grain and other agricultural crops in an unmanufactured condition, as defined in section 137.010, which are subject to assessment, valuation, and taxation under subsection 3 of section 137.115, which they may have in their possession or under their control, whether owned by them or consigned to them for sale, on January first of each year; provided, that no commission merchant shall be required to pay any tax on any unmanufactured article, the growth or produce of this or any other state, which may have been consigned for sale, and in which he has no ownership or interest other than his commission. ­­-------- (RSMo 1939 § 11305, A.L. 1945 p. 1838, A.L. 1976 S.B. 828, A.L. 1979 S.B. 425, A.L. 1981 S.B. 13)  Prior revisions: 1929 § 10077; 1919 § 13067; 1909 § 11619  Effective 1-1-82  (1973) State and federal taxes already paid on items of inventory are properly included in value of inventory for tax purposes under this section. Robert Williams & Co. Inc. v. State Tax Comm. of Mo. (Mo.), 498 S.W.2d 527.