Missouri Revised Statutes













Chapter 149

Cigarette Tax

←149.190

Section 149.192.1

149.200→

August 28, 2015

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







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