PURPOSE: This rule explains the responsibilities of a manufacturer distributing nonstamped sample cigarettes.

1. (1) Cigarettes distributed in Missouri by manufacturers as samples must be so marked. A manufacturer’s report of nonstamped sample cigarettes shipped into Missouri giving the dates, locations and the number of sample cigarettes delivered must be filed with the director and the tax computed at the rate in 12 CSR 10-16.030, remitted therewith. The report shall be filed on the fifteenth day of each month covering shipments made during the previous calendar month.
2. (2) County cigarette tax shall be remitted to the director if the sample cigarettes are to be distributed in either Jackson County or St. Louis County.
3. (3) City cigarette tax shall be remitted to the respective cities levying a cigarette tax if cigarette samples are to be distributed in the cities.

AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo Supp. 1993 and 136.030, 136.120 and 149.021, RSMo 1986.* 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.

*Original authority: 66.380, RSMo 1967, amended 1993; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended 1982, 1993; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993.