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.

Terms Used In Missouri Laws 149.061

  • 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. See Missouri Laws 149.011
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • United States: includes such district and territories. See Missouri Laws 1.020
  • Unstamped cigarettes: an individual package containing cigarettes on which does not appear a Missouri state cigarette tax stamp or Missouri state meter machine impression. See Missouri Laws 149.011
  Previous section
Next section  
 Chapter 149 Contents