Tobacco Taxes Missouri's excise tax per pack of cigarettes: $0.170 Missouri's excise tax collection for the fiscal year ending June 2002: $94,890,000 Sales tax on tobacco products: 4.23% Local tax on tobacco products: $19,340,000 Federal excise tax per pack of cigarettes: $0.39 Total federal excise tax collections in fiscal year 2002: $7,512,700,000

Who Profits from Cigarette Sales? click for larger view

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Number of six-packs of beer that must be sold in Missouri to produce the same state excise tax revenue generated by one carton of cigarettes: 50.4

Number of bottles of wine that must be sold in Missouri to produce the same state excise tax revenue generated by one carton of cigarettes: 28.6

Missouri Smokers' Contributions
to the State Economy - 2001

Smokers Pay Excise Taxes1	$	102,659,770
Smokers Pay Sales Taxes1	$	78,504,530
Smokers Local Excise Taxes1	$	20,780,000
Smokers Pay Tobacco Settlement Payments2	$	140,000,000
	$	341,944,300

• Income3

Missouri smokers' median income 2000

$

26,211

• Median Income Smoker Missouri State Tax Liability

Annual state income tax liability for a couple	$	624
Annual state income tax liability for a couple with two children	$	520

• Smoker Excise Tax/Sales Tax/Tobacco Settlement Payments Liability

Total average paid per Missouri smoker in excise and sales taxes	$	178
Price per Missouri smoker for settlement payments to Missouri	$	124
Total annual payment to Missouri per smoker	$	302

TOTAL SMOKER CIGARETTE PAYMENTS TO MISSOURI   Per year: $ 341,944,300 Per day: $ 936,192 Per hour: $ 39,008 Per minute: $ 650 Per second: $ 11

1. Missouri Department of Revenue
   
2. Campaign for Tobacco-Free Kids
   
3. Centers for Disease Control
   
4. U.S. Census Bureau and Missouri budget documents.
   
5. Economic Impact of Tobacco - 1997

A summary of Missouri state law is provided below
(for specific questions regarding state law, contact your legal advisor.)

Minimum Age	The sale, provision or distribution of tobacco to persons under age 18 is prohibited, except distribution to family members on private property. A person or entity selling tobacco products or rolling papers or distributing tobacco product samples shall require proof of age from a prospective purchaser or recipient, if an ordinary person would conclude on the basis of appearance that such prospective purchaser or recipient may be under the age of eighteen.
Restricted Products	Any substance containing tobacco leaf including, but not limited to, cigarettes, cigars, pipe tobacco, snuff, chewing tobacco, or dipping tobacco or rolling papers.
Acceptable Forms of Identification	An operator's or chauffeur's license issued pursuant to the laws of any state or possession of the United States; state-issued identification card; military identification card; a valid passport. The owner or employee of the establishment shall compare the photograph and physical characteristics noted on the license, identification card or passport with the physical characteristics of the person presenting the license, identification card or passport.
Fine/Penalty Schedule for Selling to Minors	Violators, including but not limited to a sales clerk, owner or operator will be subject to a fine of $25 for the first offense, $100 for the second offense and $250 for subsequent offenses. No person shall be held liable for more than one offense per day. The person who made the sale is guilty of committing the offense. In addition, the following additional penalties shall apply to the owner: for the first violation per location, a reprimand shall be issued by the Division of Liquor Control; for the second violation per location within two years, the Division shall issue a citation prohibiting the outlet from selling tobacco products for a 24-hour period; for the third violation per location within two years, the Division shall issue a citation prohibiting the outlet from selling tobacco products for a 48-hour period; for the fourth and any subsequent violations per location within two years, the Division shall issue a citation prohibiting the outlet from selling tobacco products for a 5-day period. However, the owner will not be penalized if such person documents the following: an in-house or other tobacco compliance employee training program was in place to provide the employee with information on the state and federal regulations regarding tobacco sales to minors (such training program must be attended by all employees who sell tobacco products to the general public); a signed statement by the employee stating that the employee has been trained and understands the state laws and federal regulations regarding the sale of tobacco to minors; and such in-house or other tobacco compliance training meets the minimum training criteria, which shall not exceed a total of ninety minutes in length, established by the Division of Liquor Control. The exemption shall not apply to any retailer if four or more violations per location occur within a one-year period or the retailer knowingly violates or knowingly allows his or her employees to sell tobacco to minors.
Affirmative Defense	Purchaser presented a driver's license or other government-issued photo identification purporting to establish that such individual was eighteen years of age or older. Reasonable reliance on proof of age or on the appearance of the purchaser or recipient shall be a defense to any action for violation of the tobacco sales provisions.
Minor Possession	Purchasing, attempting to purchase or possessing cigarettes or other tobacco products by minors is prohibited except during in the course of employment. A minor shall not misrepresent his or her age to purchase tobacco products. Violators will be guilty of an infraction and have any tobacco products confiscated. For a second and all subsequent violations, the tobacco products will be confiscated and the violator shall complete a tobacco education or smoking cessation program, if available. Any person who reproduces, alters, modifies or misrepresents any chauffeur's license, motor vehicle operator's license or identification card shall be deemed guilty of a misdemeanor and subject to a fine of up to $1,000 and/or imprisonment for up to one year.
Sign Requirement	A sign is required in a conspicuous place at every display from which tobacco products are sold. Signs must include depiction of a pack of cigarettes at least 2 inches high defaced by a red diagonal diameter of a surrounding red circle, and the words "Under 18." Signs must also contain red lettering at least 1/2 inch high on white background and state: IT IS A VIOLATION OF STATE LAW FOR CIGARETTES OR OTHER TOBACCO PRODUCTS TO BE SOLD OR OTHERWISE PROVIDED TO ANY PERSON UNDER THE AGE OF EIGHTEEN OR FOR SUCH PERSON TO PURCHASE, ATTEMPT TO PURCHASE OR POSSESS CIGARETTES OR OTHER TOBACCO PRODUCTS. Failure to post the required sign will subject violator to a fine of $25 for the first offense, $100 for the second offense and $250 for subsequent offenses.
Compliance Checks	As a condition of receiving federal substance abuse block grant funds, federal law requires the State of Missouri to conduct random, unannounced inspections of tobacco outlets to determine compliance rates. The Division of Liquor Control conducts inspections.
DISCLAIMER: This information summary is provided as a service of the Coalition, but is not intended to provide legal advice or analysis. These summaries are not intended to be complete representations of state law, which may contain additional rules and restrictions relating to tobacco products not mentioned in this summary, as well as retailing prohibitions related to matters including, but not limited to, state required training, minimum pack size, the sale of loose cigarettes and other restrictions. Retailers should not rely on these summaries as complete or accurate descriptions of applicable federal, state or local law. Users with questions about the law should seek the advice of counsel. Each state law is unique and possibly represents multiple legislative or regulatory acts. Local laws may differ. Check with local authorities for variations from state law. These summaries are not intended to be complete representations of state law.

The reprinting of this information from the Coalition, does not constitute a representation or admission by RJRT that such information is accurate, complete, or a proper characterization of the laws concerned. The Coalition for Responsible Tobacco Retailing is a cooperative effort among retailers, wholesalers and manufacturers who share a common goal: to do all they can to prevent tobacco sales to minors.

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