311.550. 1. In addition to all other licenses and charges,there shall be paid to and collected by the director of revenuecharges as follows:
(1) For the privilege of selling in the state of Missourispirituous liquors, including brandy, rum, whiskey, and gin, andother spirituous liquors and alcohol for beverage purposes, thereshall be paid, and the director of revenue shall be entitled toreceive, the sum of two dollars per gallon or fraction thereof;
(2) For the privilege of selling wines, the sum of thirtycents per gallon.
2. The person who shall first sell such liquor to anyperson in this state shall be liable for the payment, except thatno refund of any tax collected and remitted to the director ofrevenue by a retail seller upon gross receipts from a sale ofbeer, liquor or wine subject to the charges contained in sections311.520, 311.550 and 311.554 shall be claimed for refund underchapter 144, RSMo, for any amount illegally or erroneouslyovercharged or overcollected as a result of imposition of salestax by the retail seller upon amounts representing the chargesimposed under this chapter.
3. Any person who sells to any person within this state anyintoxicating liquors mentioned in subdivision (1) of subsection1, unless the charge hereby imposed is paid, is guilty of afelony and shall be punished by imprisonment by the statedepartment of corrections for a term of not less than two yearsnor more than five years, or by imprisonment in the county jailfor a term of not less than one month nor more than one year, orby a fine of not less than fifty dollars nor more than onethousand dollars, or by both such fine and imprisonment.
4. It shall be unlawful for any person to remove thecontents of any container containing any of the intoxicatingliquors mentioned in subdivision (1) of subsection 1 withoutdestroying such container, or to refill any such container, inwhole or in part, with any of the liquors mentioned insubdivision (1) of subsection 1. Any person violating theprovisions of this subsection shall be guilty of a misdemeanor.
5. Every manufacturer, out-state solicitor and wholesaledealer licensed under this chapter shall make a true duplicateinvoice of the same, showing the date, amount and value of eachclass of such liquors shipped or delivered, and retain aduplicate thereof, subject to the use and inspection of thesupervisor of liquor control and his representatives for twoyears.
6. Any person who shall sell in this state any intoxicatingliquor without first having procured a license from thesupervisor of liquor control authorizing him to sell suchintoxicating liquor is guilty of a felony and upon convictionshall be punished by imprisonment by the state department ofcorrections for a term of not less than two years nor more thanfive years, or by imprisonment in the county jail for a term ofnot less than three months nor more than one year, or by a fineof not less than one hundred dollars nor more than one thousanddollars, 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.)
Effective 12-31-94, and shall apply to all tax periods beginning on or after 1-1-95 (S.B. 477 § C, 1994)
311.550. 1. In addition to all other licenses and charges,there shall be paid to and collected by the director of revenuecharges as follows:
(1) For the privilege of selling in the state of Missourispirituous liquors, including brandy, rum, whiskey, and gin, andother spirituous liquors and alcohol for beverage purposes, thereshall be paid, and the director of revenue shall be entitled toreceive, the sum of two dollars per gallon or fraction thereof;
(2) For the privilege of selling wines, the sum of thirtycents per gallon.
2. The person who shall first sell such liquor to anyperson in this state shall be liable for the payment, except thatno refund of any tax collected and remitted to the director ofrevenue by a retail seller upon gross receipts from a sale ofbeer, liquor or wine subject to the charges contained in sections311.520, 311.550 and 311.554 shall be claimed for refund underchapter 144, RSMo, for any amount illegally or erroneouslyovercharged or overcollected as a result of imposition of salestax by the retail seller upon amounts representing the chargesimposed under this chapter.
3. Any person who sells to any person within this state anyintoxicating liquors mentioned in subdivision (1) of subsection1, unless the charge hereby imposed is paid, is guilty of afelony and shall be punished by imprisonment by the statedepartment of corrections for a term of not less than two yearsnor more than five years, or by imprisonment in the county jailfor a term of not less than one month nor more than one year, orby a fine of not less than fifty dollars nor more than onethousand dollars, or by both such fine and imprisonment.
4. It shall be unlawful for any person to remove thecontents of any container containing any of the intoxicatingliquors mentioned in subdivision (1) of subsection 1 withoutdestroying such container, or to refill any such container, inwhole or in part, with any of the liquors mentioned insubdivision (1) of subsection 1. Any person violating theprovisions of this subsection shall be guilty of a misdemeanor.
5. Every manufacturer, out-state solicitor and wholesaledealer licensed under this chapter shall make a true duplicateinvoice of the same, showing the date, amount and value of eachclass of such liquors shipped or delivered, and retain aduplicate thereof, subject to the use and inspection of thesupervisor of liquor control and his representatives for twoyears.
6. Any person who shall sell in this state any intoxicatingliquor without first having procured a license from thesupervisor of liquor control authorizing him to sell suchintoxicating liquor is guilty of a felony and upon convictionshall be punished by imprisonment by the state department ofcorrections for a term of not less than two years nor more thanfive years, or by imprisonment in the county jail for a term ofnot less than three months nor more than one year, or by a fineof not less than one hundred dollars nor more than one thousanddollars, 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.)
Effective 12-31-94, and shall apply to all tax periods beginning on or after 1-1-95 (S.B. 477 § C, 1994)
311.550. 1. In addition to all other licenses and charges,there shall be paid to and collected by the director of revenuecharges as follows:
(1) For the privilege of selling in the state of Missourispirituous liquors, including brandy, rum, whiskey, and gin, andother spirituous liquors and alcohol for beverage purposes, thereshall be paid, and the director of revenue shall be entitled toreceive, the sum of two dollars per gallon or fraction thereof;
(2) For the privilege of selling wines, the sum of thirtycents per gallon.
2. The person who shall first sell such liquor to anyperson in this state shall be liable for the payment, except thatno refund of any tax collected and remitted to the director ofrevenue by a retail seller upon gross receipts from a sale ofbeer, liquor or wine subject to the charges contained in sections311.520, 311.550 and 311.554 shall be claimed for refund underchapter 144, RSMo, for any amount illegally or erroneouslyovercharged or overcollected as a result of imposition of salestax by the retail seller upon amounts representing the chargesimposed under this chapter.
3. Any person who sells to any person within this state anyintoxicating liquors mentioned in subdivision (1) of subsection1, unless the charge hereby imposed is paid, is guilty of afelony and shall be punished by imprisonment by the statedepartment of corrections for a term of not less than two yearsnor more than five years, or by imprisonment in the county jailfor a term of not less than one month nor more than one year, orby a fine of not less than fifty dollars nor more than onethousand dollars, or by both such fine and imprisonment.
4. It shall be unlawful for any person to remove thecontents of any container containing any of the intoxicatingliquors mentioned in subdivision (1) of subsection 1 withoutdestroying such container, or to refill any such container, inwhole or in part, with any of the liquors mentioned insubdivision (1) of subsection 1. Any person violating theprovisions of this subsection shall be guilty of a misdemeanor.
5. Every manufacturer, out-state solicitor and wholesaledealer licensed under this chapter shall make a true duplicateinvoice of the same, showing the date, amount and value of eachclass of such liquors shipped or delivered, and retain aduplicate thereof, subject to the use and inspection of thesupervisor of liquor control and his representatives for twoyears.
6. Any person who shall sell in this state any intoxicatingliquor without first having procured a license from thesupervisor of liquor control authorizing him to sell suchintoxicating liquor is guilty of a felony and upon convictionshall be punished by imprisonment by the state department ofcorrections for a term of not less than two years nor more thanfive years, or by imprisonment in the county jail for a term ofnot less than three months nor more than one year, or by a fineof not less than one hundred dollars nor more than one thousanddollars, 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.)
Effective 12-31-94, and shall apply to all tax periods beginning on or after 1-1-95 (S.B. 477 § C, 1994)
