2012 Initiative Petitions
Approved for Circulation in Missouri
Statutory Amendment to RSMo Chapter 149, Relating to Tobacco Taxes
2012-053
Be it enacted by the people of the State of Missouri as follows:
One new section in Chapter 149 is enacted to be known as Section 149.220, to read as follows:
Section 149.220. 1. In addition to all other taxes imposed on tobacco products, a supplemental tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of nonparticipating manufacturer cigarettes shall be levied and imposed at the rate of one dollar ($1.00) per package of twenty (20) cigarettes, which tax shall be paid by the wholesaler, and collected by the department of revenue in the same manner as the tax imposed in Section 149.015.
2. The revenues generated by the supplemental tax in subsection 1 shall be deposited in the Healthy Missouri Fund and used solely to: (i) fund tobacco education in Missouri; (ii) fund tobacco cessation programs in Missouri; and (iii) fund enforcement and administration of the Master Settlement Agreement by the Attorney General.
3. “Nonparticipating manufacturer,” as used in the section, shall have the same meaning as such term is defined in Section 196.1020.