Additional revenue charges
This law sets extra fees that sellers of alcohol must pay to the state. Selling spirits like whiskey costs $2 per gallon in fees. Selling wine costs 21 cents per gallon, and that money goes to help Missouri farmers. The first seller in Missouri is responsible for paying these fees. Selling alcohol without paying these fees or without a license is a serious crime that can mean prison time or a fine. It is also against the law to empty out a liquor bottle and refill it without destroying the original container.
311.550. Additional revenue charges — fines and penalties. — 1. In addition to all other s and charges, there shall be paid to and collected by the charges as follows:
(1) For the of selling in the state of Missouri , including , rum, whiskey, and gin, and other spirituous liquors and alcohol for beverage purposes, there shall be paid, and the director of revenue shall be entitled to receive, the sum of two dollars per gallon or fraction thereof;
(2) For the privilege of selling wines, the sum of twenty-one cents per gallon to the of the created under section 261.200 to be used solely for agricultural business development and marketing-related functions of the of agriculture.
2. The person who shall first sell such liquor to any person in this state shall be for the payment, except that no re of any tax collected and to the director of revenue by a upon from a sale of beer, liquor or wine subject to the charges contained in sections 311.520, 311.550 and 311.554 shall be claimed for refund under chapter 144 for any amount illegally or overcharged or overcollected as a result of imposition of sales tax by the retail seller upon amounts representing the charges imposed under this chapter.
3. Any person who sells to any person within this state any mentioned in (1) of 1, unless the charge hereby imposed is paid, is guilty of a and shall be punished by imprisonment by the state for a term of not less than two years nor more than five years, or by imprisonment in the county jail for a term of not less than one month nor more than one year, or by a fine of not less than fifty dollars nor more than one thousand dollars, or by both such fine and imprisonment.
4. It shall be for any person to remove the contents of any container containing any of the intoxicating liquors mentioned in subdivision (1) of subsection 1 without destroying such container, or to refill any such container, in whole or in part, with any of the liquors mentioned in subdivision (1) of subsection 1. Any person violating the of this subsection shall be guilty of a .
5. Every , and licensed under this chapter shall make a true of the same, showing the date, amount and value of each class of such liquors shipped or delivered, and retain a duplicate thereof, subject to the use and inspection of the and his representatives for two years.
6. Any person who shall sell in this state any without first having procured a license from the supervisor of alcohol and tobacco control authorizing him to sell such intoxicating liquor is guilty of a felony and upon shall be punished by imprisonment by the state department of corrections for a term of not less than two years nor more than five years, or by imprisonment in the county jail for a term of not less than three months nor more than one year, or by a fine of not less than one hundred dollars nor more than one thousand dollars, or by both such fine and imprisonment.
(RSMo 1939 § 4900, A.L. 1945 p. 1043, A.L. 1961 p. 43, A.L. 1969 4th Ex. Sess. S.B. 2, A.L. 1994 S.B. 477, et al., A.L. 2010 S.B. 795, A.L. 2025 H.B. 1041)
Effective 7-01-26
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Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.