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2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 149 Cigarette Tax
Section 149.192. Preemption.
Universal Citation:
MO Rev Stat § 149.192.
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Preemption.
149.192. The general assembly hereby occupies and preempts the entire field of legislation increasing the taxation of cigarettes and tobacco products to the complete exclusion of any order, ordinance or regulation by any political subdivision of this state. Any future orders, ordinances or regulations in this field shall be null and void. No county, city, town, village, municipality, or other political subdivision of this state shall adopt any order, ordinance or regulation increasing the tax levied on cigarettes and tobacco products. The tax levied by any county, city, town, village, municipality, or other political subdivision of this state shall not exceed the amount of tax levied on September 30, 1993.
(L. 1993 H.B. 564)Effective 10-1-93
Annotation Copyright Missouri Joint Committee on Legislative Research
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