☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 149

Effective - 28 Aug 1982 bottom

  149.021.  Compensation to wholesaler for affixing stamps — metering machines authorized. — 1.  For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes before making a sale of the cigarettes, each wholesaler purchasing stamps from the director as required by law may purchase the stamps from the director at a reduction of three percent of the face value of each lot of stamps so purchased, provided that all required reports have been made.  The discount provided in this section shall be the only discount allowed to purchasers from the director.  If a purchaser refuses to comply with the laws of the state of Missouri, the director shall require the full face value for stamps purchased until such time as the person has complied with the provisions of the law.

  2.  The director may permit the use of meter machines in lieu of stamps, for the impress of the tax stamp, and where used a three percent reduction on the total tax due shall be allowed.  The director shall prescribe all rules and regulations governing the use of meter machines and may require a bond in a suitable amount to guarantee payment of the tax.

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(L. 1974 H.B. 1612 § 3, A.L. 1982 H.B. 1548 & 1543)


---- end of effective   28 Aug 1982 ----

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