Alternative Nicotine Products and Vapor Products Subject to Missouri Sales Tax

Tuesday, September 16th, 2014

 
 
A package of nicotine gum.
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Missouri
General

Missouri recently enacted a law stating that alternative nicotine products and vapor products are subject to sales tax but are not otherwise taxed as tobacco products.

Missouri has a sales tax and a tobacco products tax. Tobacco products are generally subject to both the sales tax and the tobacco products tax. The new law excludes alternative nicotine products and vapor products from the definition of "tobacco products." Alternative nicotine products and vapor products are subject to the sales tax but are not otherwise taxed as tobacco products.

An "alternative nicotine product" is a non-combustible product containing nicotine intended for human consumption. Such products would include nicotine patches or nicotine gum. A "vapor product" is a non-combustible product containing nicotine that uses an electronic, chemical, or mechanical means to produce vapor from nicotine in a solution or other form. It includes electronic cigarettes and cigars.

http://www.senate.mo.gov/14info/BTS_Web/Bill.aspx?SessionType=R&BillID=29624824


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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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