Sales tax license required to sell tobacco products, alternative nicotine products, or vapor products
To sell cigarettes, tobacco, nicotine products, or vaping products in Missouri, a store must have a retail sales tax license. The state keeps a list of all these sellers and shares it with certain agencies each year. A special government office called the Division of Liquor Control can inspect stores to make sure they are not selling these products to minors. That office can use a 17-year-old to try to buy tobacco as a test, but only if strict rules are followed — like getting parent permission, recording the attempt on video or audio, and making sure the teen is honest about their age. If the rules are not followed properly, no punishment can be given to the store based on that test.
*407.934. Sales tax required to sell tobacco products, , or — to have inspection — limitations on use of s for purposes. — 1. No person shall sell cigarettes, tobacco products, alternative nicotine products, or vapor products unless the person has a .
2. The shall persons to through the internet or by including a place on all sales tax license applications for the to designate himself or herself as a of tobacco products, alternative nicotine products, or vapor products and to provide a list of all locations where the applicant sells such products.
3. On or before July first of each year, the department of revenue shall make available to the division of liquor control and the a complete list of every which sells cigarettes, other tobacco products, alternative nicotine products, or vapor products in this state.
4. The division of liquor control shall have the authority to inspect stores and tobacco outlets for with all laws related to access of tobacco products, alternative nicotine products, or vapor products to minors. The may employ a person seventeen years of age, with parental , to attempt to purchase tobacco for the purpose of inspection or enforcement of tobacco laws.
5. The of the division of liquor control shall not use minors to the of this chapter unless the supervisor that establish standards for the use of minors. The supervisor shall establish mandatory for the use of minors in investigations by a state, county, or other local which shall be followed by such authority and which shall, at a minimum, provide for the following:
(1) The minor shall be seventeen years of age;
(2) The minor shall have a youthful appearance, and the minor, if a male, shall not have facial hair or a receding hairline and if a female, shall not wear excessive makeup or excessive jewelry;
(3) The state, county, municipal or other local shall obtain the consent of the minor's parent or before the use of such minor on a form approved by the supervisor;
(4) The state, county, municipal or other local law enforcement agency shall make a photocopy of the minor's valid identification showing the minor's correct date of birth;
(5) Any attempt by such minor to purchase tobacco products, alternative nicotine products, or vapor products shall be videotaped or audiotaped with equipment sufficient to all statements made by the minor and the seller of the tobacco product;
(6) The minor shall carry his or her own identification showing the minor's correct date of birth and shall, upon request, produce such identification to the seller of the tobacco product, , or ;
(7) The minor shall truthfully any questions about his or her age and shall not remain silent when asked questions regarding his or her age;
(8) The minor shall not lie to the seller of the tobacco product, alternative nicotine product, or vapor product to induce a sale of tobacco products;
(9) The minor shall not be employed by the state, county, municipal or other local law enforcement agency on an or ;
(10) The state, county, municipal or other local law enforcement agency shall, within forty-eight hours, contact or take all reasonable steps to contact the owner or manager of the establishment if a violation occurs;
(11) The state, county, municipal or other local law enforcement agency shall maintain records of each visit to an establishment where a minor is used by the state, county, municipal or other local law enforcement agency for a period of at least one year following the incident, regardless of whether a violation occurs at each visit, and such records shall, at a minimum, include the following :
(a) The signed consent form of the minor's parent or legal guardian;
(b) A Polaroid photograph of the minor;
(c) A photocopy of the minor's valid identification, showing the minor's correct date of birth;
(d) An information sheet completed by the minor on a form approved by the supervisor; and
(e) The name of each establishment visited by the minor, and the date and time of each visit.
6. If the state, county, municipal or other local law enforcement authority uses minors in investigations or in enforcing or determining violations of this chapter or any and does not comply with the mandatory guidelines established by the in 5 of this section, the supervisor of liquor control shall not take any against the establishment or seller this chapter based on an discovered when using a minor and shall not cooperate in any way with the state, county, municipal or other local law enforcement authority in prosecuting any alleged violation discovered when using a minor.
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Source & history notes
(L. 2001 H.B. 381, A.L. 2014 S.B. 841) *Effective 10-10-14, see § 21.250. S.B. 841 was vetoed July 14, 2014. The veto was overridden on September 10, 2014.
Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.