Missouri Laws 407.934 – Sales tax license required to sell tobacco products, alternative nicotine ..
1. No person shall sell cigarettes, tobacco products, alternative nicotine products, or vapor products unless the person has a retail sales tax license.
2. The department of revenue shall permit persons to designate through the internet or by including a place on all sales tax license applications for the applicant to designate himself or herself as a seller of tobacco products, alternative nicotine products, or vapor products and to provide a list of all locations where the applicant sells such products.
Terms Used In Missouri Laws 407.934
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Guardian: if used in a section in a context relating to property rights or obligations, means conservator of the estate as defined in chapter 475. See Missouri Laws 1.020
- person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
3. On or before July first of each year, the department of revenue shall make available to the division of liquor control and the department of mental health a complete list of every establishment 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 compliance with all laws related to access of tobacco products, alternative nicotine products, or vapor products to minors. The division may employ a person seventeen years of age, with parental consent, to attempt to purchase tobacco for the purpose of inspection or enforcement of tobacco laws.
5. The supervisor of the division of liquor control shall not use minors to enforce the provisions of this chapter unless the supervisor promulgates rules that establish standards for the use of minors. The supervisor shall establish mandatory guidelines for the use of minors in investigations by a state, county, municipal or other local law enforcement authority 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 law enforcement agency shall obtain the consent of the minor’s parent or legal guardian 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 record 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, alternative nicotine product, or vapor product;
(7) The minor shall answer 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 incentive or quota basis;
(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 information:
(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 local ordinance and does not comply with the mandatory guidelines established by the supervisor of liquor control in subsection 5 of this section, the supervisor of liquor control shall not take any disciplinary action against the establishment or seller pursuant to this chapter based on an alleged violation 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.