5422 Missouri Tobacco Directory - Missouri Department of Revenue-2026

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  1. Click ‘Get Form’ to open the 5422 Missouri Tobacco Directory in the editor.
  2. Begin by entering the current calendar year at the top of the form. This is essential for proper documentation.
  3. Fill in your name and Federal Employer Identification Number (FEIN) in the designated fields.
  4. Provide your mailing address, including city, state, zip code, and country. Ensure accuracy for correspondence.
  5. Next, enter your physical address and contact details such as telephone and fax numbers.
  6. Select the appropriate boxes regarding changes to packaging and attach any necessary additional sheets.
  7. Describe the change in packaging clearly in the provided section, ensuring all details are accurate.
  8. Finally, have an authorized person sign and date the form before submission. Ensure that all information is correct to avoid penalties.

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Contact the Missouri Department of Revenue or call 573-751-9268, for assistance.
Missouri has the lowest tax rate on cigarettes at $0.17 for a 20-pack. The next lowest is Georgia at $0.37/20-pack.
In Missouri, there is no specific tobacco license required. You must have a Missouri Retail Sales Tax license to sell tobacco and any other local license required by the local jurisdictions. Federal Tobacco law requires that retailers sell tobacco products to patrons 21 and over.
The Settlement payments contribute an estimated $130 million to Missouris treasury each year. Another element of the MSA required each state to enact a model escrow statute that would compel non-participating manufacturers (NPMs) to contribute annual escrow deposits at an amount almost equal to the PMs payments.
Cigarette tax rates by jurisdiction Excise tax per pack (in USD)State or territory 2.00 Alaska 2.00 Arizona 1.15 Arkansas 2.87 California52 more rows

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The current federal cigarette tax is $1.01 per pack. The American Lung Association supports increasing the federal cigarette tax and making federal tax rates on other tobacco products equal to the cigarette tax.

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