338.500. Gross retail prescriptions, tax imposed, definitions. — 1. In addition to all other fees and taxes required or paid, a tax is hereby imposed upon licensed retail pharmacies for the privilege of providing outpatient prescription drugs in this state. The tax is imposed upon the Missouri gross retail prescription receipts earned from filling outpatient retail prescriptions.
2. For purposes of sections 338.500 to 338.550:
(1) "Gross retail prescription receipts" shall mean all amounts received by a licensed pharmacy for its own account from the sale of outpatient prescription drugs in the state of Missouri but shall not include those sales shipped out of the state of Missouri and shall include the receipts from cost sharing, dispensing fees, and retail prescription drug sales;
(2) "Licensed pharmacy" shall have the same meaning as such term is defined in section 338.210;
(3) "Retail" means a sale for use or consumption and not for resale.
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(L. 2002 S.B. 1248)
Effective 6-19-02
Expires 9-30-29
---- end of effective 19 Jun 2002 ----
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