2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.011 - Definitions.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 01 Oct 1994, see footnote
149.011. Definitions. —
As used in this chapter, unless the context requires otherwise, the following terms mean:
(1)
"Cigar"
, any roll for smoking, except cigarettes, made chiefly of tobacco or any substitute therefor;
(2)
"Cigarette"
, an item manufactured of tobacco or any substitute therefor, wrapped in paper or any substitute therefor, weighing not to exceed three pounds per one thousand cigarettes and which is commonly classified, labeled or advertised as a cigarette;
(3)
"Common carrier"
, any person, association, company, or corporation engaged in the business of operating, for public use, an agency for the transportation of persons or property within the state;
(4)
"Director"
, the director of Missouri department of revenue;
(5)
"First sale within the state"
, the first sale of a tobacco product by a manufacturer, wholesaler or other person to a person who intends to sell such tobacco products at retail or to a person at retail within the state of Missouri;
(6)
"Manufacturer"
, any person engaged in the manufacture or production of cigarettes;
(7)
"Manufacturer's invoice price"
, the original net invoice price for which a manufacturer sells a tobacco product to a distributor, wholesaler or first seller in the state as shown by the manufacturer's original invoice;
(8)
"Meter machine"
, a type of device manufactured for the use of printing or imprinting an inked impression indicating that the cigarette tax has been paid on an individual package of cigarettes;
(9)
"Package of cigarettes"
, a container of any type composition in which is normally contained twenty individual cigarettes, except as in special instances when the number may be more or less than twenty;
(10)
"Person"
, any individual, corporation, firm, partnership, incorporated or unincorporated association, or any other legal or commercial entity;
(11)
"Retailer"
, any person who sells to a consumer or to any person for any purpose other than resale;
(12)
"Sale"
in this instance is defined to be and declared to include sales, barters, exchanges and every other manner, method and form of transferring the ownership of personal property from one person to another.
"Sale"
also means the possession of cigarettes or tobacco products by any person other than a manufacturer, wholesaler or retailer and shall be prima facie evidence of possession for consumption;
(13)
"Smokeless tobacco"
, chewing tobacco, including, but not limited to, twist, moist plug, loose leaf and firm plug, and all types of snuff, including, but not limited to, moist and dry;
(14)
"Stamped cigarettes"
, an individual package, containing twenty individual cigarettes, more or less, on which appears or is affixed or imprinted thereon a Missouri state cigarette tax stamp or Missouri state meter machine impression;
(15)
"Tax stamp"
, an item manufactured of a paper product or substitute thereof on which is printed, imprinted, or engraved lettering, numerals or symbols indicating that the cigarette tax has been paid on each individual package of cigarettes;
(16)
"Tobacco product"
, cigarettes, cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, or other form of tobacco products or products made with tobacco substitute containing nicotine;
(17)
"Unstamped cigarettes"
, an individual package containing cigarettes on which does not appear a Missouri state cigarette tax stamp or Missouri state meter machine impression;
(18)
"Wholesaler"
, any person, firm or corporation organized and existing, or doing business, primarily to sell cigarettes or tobacco products to, and render service to, retailers in the territory the person, firm or corporation chooses to serve; that purchases cigarettes or tobacco products directly from the manufacturer; that carries at all times at his or its principal place of business a representative stock of cigarettes or tobacco products for sale; and that comes into the possession of cigarettes or tobacco products for the purpose of selling them to retailers or to persons outside or within the state who might resell or retail the cigarettes or tobacco products to consumers. This shall include any manufacturer, jobber, broker, agent or other person, whether or not enumerated in this chapter, who so sells or so distributes cigarettes or tobacco products.
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(L. 1974 H.B. 1612 § 1, A.L. 1984 H.B. 1611 Revision, A.L. 1993 H.B. 564, A.L. 1994 S.B. 477, et al.)
Effective 10-1-94