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.