Vapor Taxes - MO
Missouri - No Excise Tax: There are no taxes on vapor products
Information is current as of: June 23, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Vapor product means “any noncombustible product containing nicotine that employs a heating element, power source, electronic circuit, or other electronic, chemical or mechanical means, regardless of shape or size, that can be used to produce vapor from nicotine in a solution or other form [including] any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe…and any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in [any of the aforementioned devices] [but] does not include any alternative nicotine product or tobacco product.” Mo. Rev. Stat. § 407.925.12 (2021)
Nicotine liquid container means “a bottle or other container of liquid or other substance containing nicotine if the liquid or substance is sold, marketed, or intended for use in a vapor product [but does not include cartridges] prefilled and sealed by the manufacturer and not intended to be opened by the consumer.” Mo. Rev. Stat. § 407.926.4(2) (2021)