|SB 0232||Cigarette Tax Apportioned to Cover Tax Stamps|
|Last Action:||02/14/95 - SCS Voted Do Pass S Corrections & General Laws Committee|
|Effective Date:||August 28, 1995|
SCS/SB 232 - Cigarette taxes shall be apportioned to cover the cost of purchasing or manufacturing the tax stamps. The Director of Revenue shall annually estimate said costs and shall transfer such amount out of the cigarette taxes collected and shall credit that amount to the general revenue fund.
This act establishes a Division of Alcohol and Tobacco Control within the Department of Public Safety. The Director of the Division shall assume the powers of the Supervisor of Liquor Control as provided in sections 650.005, 311.610 to 311.670 and 312.010, RSMo.
With respect to tobacco, this act vests the Division with the power to substantially regulate the sale of tobacco products to persons less than 18 years of age. In addition, tobacco retailers must pay a fee and obtain a license to sell tobacco products.
Section 311.649 of this act provides that the General Assembly occupies and preempts the entire field of legislation concerning the sale, use, distribution, display or promotion of tobacco products to the complete exclusion of any order, ordinance, rule or regulation adopted by any political subdivision of this state after the effective date of this act.
No order, ordinance, rule or regulation enacted or adopted
prior to the effective date of this act concerning the sale, use,
distribution, display or promotion of tobacco products shall be
preempted or voided because of the enactment of this section.