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SECOND REGULAR SESSION
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 2535
103RD GENERAL ASSEMBL Y
4245H.06C JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal sections 149.01 1, 149.015, and 149.160, RSMo, and to enact in lieu thereof five
new sections relating to taxation.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 149.01 1, 149.015, and 149.160, RSMo, are repealed and five new
2 sections enacted in lieu thereof, to be known as sections 137.1077, 144.1420, 149.01 1,
3 149.015, and 149.160, to read as follows:
137.1077. 1. This section shall be known and may be cited as the "V eterans and
2 Gold Star Family Pr operty T ax Relief Act".
3 2. As used in this section, the following terms mean:
4 (1) "Commission", the Missouri veterans' commission;
5 (2) "Disability rating", the per centage of disability assigned to a disabled
6 veteran by the United States Department of V eterans Affairs, re flecting the degr ee to
7 which the veteran's disability impacts his or her ability to work and perform daily
8 activities;
9 (3) "Disabled veteran", a Missouri res ident who has served on active duty as a
10 member of the Armed For ces of the United States, has a service-connected disability and
11 has r eceived a disability rating of at least thirty per cent as certified by the United States
12 Department of V eterans Affairs, and is an owner of r ecord and liable for the payment of
13 pr operty taxes on the qualified res idence for which the exemption allowed under this
14 section is claimed;
15 (4) "Gold Star spouse", the surviving spouse of a veteran who is certified by the
16 United States Department of V eterans Affairs as a reci pient of dependency and
17 indemnity compensation under federal law;
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 (5) "Homestead", the re al prop erty actually owned and occupied by an
19 individual as his or her primary res idence, and not to exceed five acres of land
20 surr ounding it as is reas onably necessary for use of the dwelling as a home;
21 (6) "Purple Heart recipi ent", any individual who has been awarded the Purple
22 Heart medal for wounds r eceived in action against an enemy of the United States;
23 (7) "Qualified res idence", real pr operty used as a homestead by a disabled
24 veteran, Purple Heart recipi ent, or Gold Star spouse, but less any portion of that
25 pr operty that is used for commer cial purposes. If the prop erty , or a portion of the
26 pr operty , is ren ted out to another person for mor e than six months, it is presum ed to be
27 used for commer cial purposes. No mor e than one pr operty per claimant per tax year
28 may be claimed as a qualified r esidence under this section.
29 3. In addition to all other exemptions authorized under Article X, Section 6 of
30 the Constitution of Missouri or otherwise authorized by law , and as authorized under
31 Article X, Section 6(a) of the Constitution of Missouri, for all tax years beginning on or
32 after January 1, 2027, an annual exemption is granted fr om the pr operty taxes levied on
33 the qualified res idence of a disabled veteran, Purple Heart reci pient, or Gold Star
34 spouse, limited to the amounts set forth as follows:
35 (1) For disabled veterans who are Purple Heart r ecipients, the annual exemption
36 shall be up to five thousand dollars or the total amount of the pro perty tax levied on the
37 qualified res idence, whichever is less; and
38 (2) For disabled veterans with a disability rating of seventy percen t or mor e or
39 Gold Star spouses, the annual exemption is equal to one hundred percen t of the
40 pr operty tax levied on the qualified r esidence.
41 4. The exemption under this section carries over to the benefit of the disabled
42 veteran's or Purple Heart recipi ent's surviving spouse as long as the spouse holds the
43 legal or beneficial title to the qualified r esidence and permanently r esides ther ein. The
44 exemption for a surviving spouse shall rem ain prop ortional to the disabled veteran's
45 disability rating as of the time of the veteran's passing, except that if the surviving
46 spouse rem arries, the exemption shall be red uced by fifty perce nt effective beginning in
47 the tax year in which the surviving spouse r emarries. The pr ovisions of this subsection
48 shall not apply to a Gold Star spouse.
49 5. The exemption and determination of eligibility under this section applies for
50 tax years beginning on or after January 1, 2027. The claim for an exemption shall not
51 be transferr ed or assigned, except as pr ovided for under this section.
52 6. In order to verify eligibility for the exemption allowed under this section, no
53 later than April first of each tax year for which an exemption is claimed, a disabled
54 veteran, Purple Heart reci pient, Gold Star spouse, or surviving spouse shall:
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55 (1) Pay all local pr operty taxes as requ ired;
56 (2) Submit an application for an exemption on a form pro vided to the
57 commission and any other documentation or materials r equir ed by the commission;
58 (3) Include documentation that verifies proof of the disability rating, including
59 official documentation fr om the United States Department of V eterans Affairs; and
60 (4) Include pro of of ownership and occupation of the primary res idence.
61 7. The commission shall review applications and determine eligibility of the
62 r esidential prop erty based on the criteria set forth under this section and by the
63 application, visual inspection, questionnaire, or other r easonable methods. The
64 determination shall be made in accordance with guidelines established by the
65 commission and any additional rules or reg ulations pr omulgated by the commission.
66 8. The commission may adopt reas onable pr ocedur es and pr omulgate
6 7 ordinances, rules, and re gulations in order to implement and administer the
6 8 pr ovisions of this section.
69 9. (1) Ther e is her eby crea ted in the state tr easury the "V eterans Pr operty T ax
70 Relief Fund", which shall consist of any gifts, bequests, grants, public or private
71 donations, transfers, moneys collected under subsection 9 of section 149.015, or funds
72 appr opriated by the general assembly . The state tr easurer shall be the custodian of the
73 fund and, in accordance with sections 30.170 and 30.180, shall appr ove disbursements of
74 public moneys in accordance with distribution req uirements and proced ures developed
75 by the commission as outlined by this section. The fund shall be a dedicated fund, and
76 upon appr opriation, moneys in this fund shall be used solely as pro vided under this
77 section.
78 (2) Subject to appr opriation, the commission shall use the moneys in the fund
79 solely to pr ovide for full or partial exemptions, as pro vided under this section, to
80 r eimburse disabled veterans, Purple Heart recip ients, Gold Star spouses, and surviving
81 spouses for verified prop erty tax revenu e paid up to the amount of an exemption
82 granted under this section. The commission may r etain an amount not to exceed one
83 and one-half percen t to offset the costs of administration of the prov isions of this section.
84 (3) No exemption reim bursement payments shall be granted fr om the fund
85 befor e January 1, 2028.
86 (4) Exemption reim bursements shall be paid on a roll ing first-come, first-served
87 basis among all qualified eligible taxpayers, subject to full verification and compliance
88 with the pro visions of this section. If the amount of exemptions claimed in a tax year
89 exceeds the moneys in the fund, the commission may determine the rules and
90 pr ocedur es for payment of exemption reim bursements on a pro rata basis, holding
91 payments until sufficient funds have accumulated in the fund and have been
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92 appr opriated to the commission for payment, suspension of applications and grants of
93 exemptions until sufficient funds have accumulated, and payment of unpaid claims in
94 chr onological order . Any exemption reim bursement under this section that cannot be
95 paid due to a lack of funds appr opriated for payment shall not constitute a claim against
96 the state.
97 (5) The commission shall submit an annual repo rt on or before December thirty-
98 first of each year to the governor , the speaker of the house of r epresent atives, and the
99 pr esident pr o tempore of the senate summarizing the exemptions granted,
1 0 0 disbursements, and the number of veterans assisted.
101 (6) Notwithstanding the pro visions of section 33.080 to the contrary , any moneys
102 r emaining in the fund at the end of the biennium shall not r evert to the credit of the
103 general reven ue fund.
104 (7) The state tre asurer shall invest moneys in the fund in the same manner as
105 other funds ar e invested. Any interes t and moneys earned on such investments shall be
106 cr edited to the fund.
107 10. The exemption granted under this section shall not affect the pr ocess of
108 setting the tax rate as req uired under Article X, Section 22 of the Constitution of
109 Missouri and section 137.073 in any prior , curr ent, or subsequent tax year .
110 1 1. The commission is authorized to coordinate with or negotiate a
1 1 1 memorandum of understanding with the state tax commission in order to effectuate
112 the pr ovisions of this section and may pr omulgate all necessary rules and r egulations for
113 the administration of this section. Any rule or portion of a rule, as that term is defined
114 in section 536.010, that is creat ed under the authority delegated in this section shall
115 become effective only if it complies with and is subject to all of the provi sions of chapter
116 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable
117 and if any of the powers vested with the general assembly pursuant to chapter 536 to
118 r eview , to delay the effective date, or to disappr ove and annul a rule are subsequently
119 held unconstitutional, then the grant of rulemaking authority and any rule pr oposed or
120 adopted after August 28, 2026, shall be invalid and void.
121 12. No rule pr omulgated by the commission shall in any way adversely impact,
122 interrupt, or interfer e with the performance of the r equir ed statutory duties of any
123 elected county official when performing such duties as deemed necessary for the
124 purposes of this section and the distribution of all other real and personal pr operty
125 taxes.
126 13. This section shall not be subject to the pr ovisions of the Missouri sunset act
127 under sections 23.250 to 23.298.
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144.1420. 1. As used in this section, the term "hemp-derived consumable
2 pr oduct" shall mean any pr oduct intended for human consumption, ingestion,
3 absorption, inhalation, or topical administration that is manufactur ed fr om hemp or
4 hemp extract and contains cannabinoids including, but not limited to, delta-8
5 tetrahydr ocannabinol, delta-9 tetrahydroca nnabinol, delta-10 tetrahydr ocannabinol,
6 hexahydr ocannabinol (HHC), tetrahydr ocannabiphoral (THCP), or any other
7 intoxicating cannabinoid or isomer , reg ardless of whether the pr oduct meets the
8 federal definition of hemp. The term shall include consumable hemp pr oducts in the
9 form of beverages, shots, drink mixes, edibles, tinctur es, oils, vapes, inhalation pr oducts,
10 or other ingestible or inhalable forms but shall not include industrial hemp fiber , seed,
11 textiles, animal bedding, hempcr ete, r ope, nonconsumable hemp pr oducts, or any
12 pr oduct regu lated as a drug by the United States Food and Drug Administration.
13 2. For all tax years beginning on or after January 1, 2027, a tax is levied and
14 imposed upon the first sale of hemp-derived consumable pr oducts within this state at a
15 rate of ten per cent of the manufactur er's or distributor's invoice price and shall be in
16 addition to any tax imposed under any other pr ovision of federal, state, or local law .
17 3. The tax imposed under this section shall be repo rted and rem itted monthly by
18 the person making the first sale within this state. The department of rev enue shall
19 administer and enfor ce this section in the same manner as tobacco and vapor pr oduct
20 taxes under chapter 149.
21 4. All moneys collected under this section shall be deposited in the state tr easury
22 to the cred it of the veterans prop erty tax rel ief fund creat ed under section 137.1077.
23 5. Notwithstanding any pr ovision of law to the contrary , hemp-derived
24 consumable pr oducts shall not be consider ed marijuana for the purposes of taxation
25 under Article XIV of the Constitution of Missouri, and such pr oducts shall be subject to
26 the excise tax imposed under this section.
27 6. The department of reven ue may pr omulgate all necessary rules and
28 r egulations for the administration of this section. Any rule or portion of a rule, as that
29 term is defined in section 536.010, that is creat ed under the authority delegated in this
30 section shall become effective only if it complies with and is subject to all of the
31 pr ovisions of chapter 536 and, if applicable, section 536.028. This section and chapter
32 536 are nonseverable and if any of the powers vested with the general assembly
33 pursuant to chapter 536 to revi ew , to delay the effective date, or to disappr ove and annul
34 a rule are subsequently held unconstitutional, then the grant of rulemaking authority
35 and any rule prop osed or adopted after August 28, 2026, shall be invalid and void.
149.01 1. As used in this chapter , unless the context requires otherwise, the following
2 terms mean:
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3 (1) "Alternative nicotine prod uct", the same meaning as such term is defined
4 under section 407.925;
5 (2) "Cigar", any roll for smoking, except cigarettes, made chiefly of tobacco or any
6 substitute therefor;
7 [ (2) ] (3) "Cigarette", an item manufactured of tobacco or any substitute therefor ,
8 wrapped in paper or any substitute therefor , weighing not to exceed three pounds per one
9 thousand cigarettes and which is commonly classified, labeled or advertised as a cigarette;
10 [ (3) ] (4) "Common carrier", any person, association, company , or corporation
11 engaged in the business of operating, for public use, an agency for the transportation of
12 persons or property within the state;
13 [ (4) ] (5) "Director", the director of Missouri department of revenue;
14 [ (5) ] (6) "First sale within the state", the first sale of a tobacco product by a
15 manufacturer , wholesaler or other person to a person who intends to sell such tobacco
16 products at retail or to a person at retail within the state of Missouri;
17 [ (6) ] (7) "Manufacturer", any person engaged in the manufacture or production of
18 cigarettes;
19 [ (7) ] (8) "Manufacturer's invoice price", the original net invoice price for which a
20 manufacturer sells a tobacco product to a distributor , wholesaler or first seller in the state as
21 shown by the manufacturer's original invoice;
22 [ (8) ] (9) "Meter machine", a type of device manufactured for the use of printing or
23 imprinting an inked impression indicating that the cigarette tax has been paid on an individual
24 package of cigarettes;
25 [ (9) ] (10) "Package of cigarettes", a container of any type composition in which is
26 normally contained twenty individual cigarettes, except as in special instances when the
27 number may be more or less than twenty;
28 [ (10) ] (1 1) "Person", any individual, corporation, firm, partnership, incorporated or
29 unincorporated association, or any other legal or commercial entity;
30 [ (1 1) ] (12) "Retailer", any person who sells to a consumer or to any person for any
31 purpose other than resale;
32 [ (12) ] (13) "Sale" in this instance is defined to be and declared to include sales,
33 barters, exchanges and every other manner , method and form of transferring the ownership of
34 personal property from one person to another . "Sale" also means the possession of cigarettes
35 or tobacco products by any person other than a manufacturer , wholesaler or retailer and shall
36 be prima facie evidence of possession for consumption;
37 [ (13) ] (14) "Smokeless tobacco", chewing tobacco, including, but not limited to,
38 twist, moist plug, loose leaf and firm plug, and all types of snuf f, including, but not limited to,
39 moist and dry;
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40 [ (14) ] (15) "Stamped cigarettes", an individual package, containing twenty individual
41 cigarettes, more or less, on which appears or is af fixed or imprinted thereon a Missouri state
42 cigarette tax stamp or Missouri state meter machine impression;
43 [ (15) ] (16) "T ax stamp", an item manufactured of a paper product or substitute thereof
44 on which is printed, imprinted, or engraved lettering, numerals or symbols indicating that the
45 cigarette tax has been paid on each individual package of cigarettes;
46 (17) "T obacco paraphernalia", any equipment, prod uct, or material of any kind
47 that is intended or designed for use in consuming, inhaling, or otherwise intr oducing
48 tobacco or a tobacco prod uct into the human body including, but not limited to, pipes,
49 water pipes, hookahs, ro lling papers, blunt wraps, cigar roll ers, cigar cutters, cigar ette
50 r olling machines, and any device or accessory designed for use in the combustion,
51 vaporization, or consumption of tobacco or a tobacco pr oduct, but shall not include
52 matches, lighters, or any prod uct that is itself defined as a tobacco prod uct under this
53 chapter;
54 [ (16) ] (18) "T obacco product", cigarettes, cigarette papers, clove cigarettes, cigars,
55 smokeless tobacco, smoking tobacco, or other form of tobacco products or products made
56 with tobacco substitute containing nicotine . The term "tobacco prod uct" shall include
57 alternative nicotine prod ucts and vapor pr oducts for the purposes of taxation, licensing,
58 enfor cement, and reg ulatory authority under this chapter ;
59 [ (17) ] (19) "Unstamped cigarettes", an individual package containing cigarettes on
60 which does not appear a Missouri state cigarette tax stamp or Missouri state meter machine
61 impression;
62 (20) "V apor pr oduct", the same meaning as such term is defined under section
63 407.925;
64 [ (18) ] (21) "Wholesaler", any person, firm or corporation or ganized and existing, or
65 doing business, primarily to sell cigarettes or tobacco products to, and render service to,
66 retailers in the territory the person, firm or corporation chooses to serve; that purchases
67 cigarettes or tobacco products directly from the manufacturer; that carries at all times at [his
68 or its] the person's, firm's, or corporation's principal place of business a representative
69 stock of cigarettes or tobacco products for sale; and that comes into the possession of
70 cigarettes or tobacco products for the purpose of selling them to retailers or to persons outside
71 or within the state who might resell or retail the cigarettes or tobacco products to consumers.
72 This shall include any manufacturer , jobber , broker , agent or other person, whether or not
73 enumerated in this chapter , who so sells or so distributes cigarettes or tobacco products.
149.015. 1. Except as pr ovided in subsection 9 of this section, a tax shall be levied
2 upon the sale of cigarettes at an amount equal to eight and one-half mills per cigarette, until
3 such time as the general assembly appropriates an amount equal to twenty-five percent of the
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4 net federal reimbursement allowance to the health initiatives fund, then the tax shall be six
5 and one-half mills per cigarette beginning July first of the fiscal year immediately after such
6 appropriation. As used in this section, "net federal reimbursement allowance" shall mean that
7 amount of the federal reimbursement allowance in excess of the amount of state matching
8 funds necessary for the state to make payments required by subsection 1 of section 208.471
9 or , if the payments exceed the amount so required, the actual payments made for the purposes
10 specified in subsection 1 of section 208.471.
11 2. The tax shall be evidenced by stamps which shall be furnished by and purchased
12 from the director or by an impression of the tax by the use of a metering machine when
13 authorized by the director as provided in this chapter , and the stamps or impression shall be
14 securely af fixed to one end of each package in which cigarettes are contained. All cigarettes
15 must be stamped before being sold in this state.
16 3. Cigarette tax stamps shall be purchased only from the director . All stamps shall be
17 purchased by the director in proper denominations, shall contain such appropriate wording as
18 the director may prescribe, and shall be of such design, character , color combinations, color
19 changes, sizes and material as the director may , by rules and regulations, determine to af ford
20 the greatest security to the state. It shall be the duty of the director to manufacture or contract
21 for revenue stamps required by this chapter; provided that if the stamps are contracted for , the
22 manufacturer thereof shall be within the jurisdiction of the criminal and civil courts of this
23 state, unless the stamps cannot be obtained in this state at a fair price or of acceptable quality .
24 If stamps are manufactured outside of the state, the director shall take any precautions which
25 he deems necessary to safeguard the state against forger y and misdelivery of any stamps. The
26 director may require of the manufacturer from whom stamps are purchased a bond in an
27 amount to be determined by him commensurate with the monetary value of the stamps,
28 containing such conditions as he may deem necessary in order to protect the state against loss.
29 4. It shall be the intent of this chapter that the impact of the tax levied hereunder be
30 absorbed by the consumer or user and when the tax is paid by any other person, the payment
31 shall be considered as an advance payment and shall thereafter be added to the price of the
32 cigarettes and recovered from the ultimate consumer or user with the person first selling the
33 cigarettes acting as an agent of the state for the payment and collection of the tax to the state,
34 except that in furtherance of the intent of this chapter no refund of any tax collected and
35 remitted by a retailer upon gross receipts from a sale of cigarettes subject to tax pursuant to
36 this chapter shall be claimed pursuant to chapter 144 for any amount illegally or erroneously
37 overchar ged or overcollected as a result of imposition of sales tax by the retailer upon
38 amounts representing the tax imposed pursuant to this chapter and any such tax shall either be
39 refunded to the person who paid such tax or paid to the director . The director may recoup
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40 from any retailer any tax illegally or erroneously overcharg ed or overcollected unless such tax
41 has been refunded to the person who paid such tax.
42 5. In making sales of cigarettes in the state, a wholesaler shall keep a record of the
43 amount of tax on his gross sales. The tax shall be evidenced by appropriate stamps attached
44 to each package of cigarettes sold. Notwithstanding any other law to the contrary , no tax
45 stamp need be attached to a package of cigarettes transported in the state between wholesalers
46 or distributors unless and until such package is sold to a retailer or consumer .
47 6. The tax on any cigarettes contained in packages of four , ten, twenty or similar
48 quantities to be used solely for distribution as samples shall be computed on a per cigarette
49 basis at the rate set forth in this section, and payment of the tax shall be remitted to the
50 director at such time and in such manner as he may prescribe.
51 7. The revenue generated by the additional two mills tax imposed ef fective August
52 13, 1982, less any three percent reduction allowed pursuant to the provisions of section
53 149.021, shall be placed in a separate fund entitled "The Fair Share Fund". Such moneys in
54 the fair share fund shall be transferred monthly to the state school moneys fund and
55 distributed to the school districts in this state as provided in section 163.031.
56 8. The revenue generated by the additional two mills tax imposed ef fective October 1,
57 1993, less any three percent reduction allowed pursuant to the provisions of section 149.021,
58 shall be deposited in the health initiatives fund created in section 191.831. When the general
59 assembly appropriates an amount equal to twenty-five percent of the net federal
6 0 reimbursement allowance to the health initiatives fund, this subsection shall expire. The
61 additional two mills tax levied pursuant to this section shall not apply to an amount of
62 stamped cigarettes in the possession of licensed wholesalers on October 1, 1993, up to thirty-
63 five percent of the total cigarette sales made by such licensed wholesaler during the six
64 months immediately preceding October 1, 1993.
65 9. (1) Beginning January 1, 2027, in addition to the tax levied on the sale of
66 cigar ettes in subsection 1 of this section, a tax shall be levied upon the sale of cigar ettes
67 at an amount equal to five mills per cigar ette.
68 (2) The reven ue generated by the additional tax imposed under this subsection,
69 less any thr ee-percent r eduction allowed under the prov isions of section 149.021, shall
70 be deposited to the cred it of the veterans pro perty tax rel ief fund cre ated under section
71 137.1077.
72 (3) For a period of up to six months prior to the effective date of a tax
73 modification under this subsection, licensees shall not be allowed to pur chase stamps in
74 a number great er than one hundred ten percen t of the number that wer e purch ased by
75 such licensee during the same period in the prec eding year .
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149.160. 1. A tax is levied upon the first sale of tobacco products, other than
2 cigarettes, within the state. The tax on tobacco products shall be at the rate of ten percent of
3 the manufacturer's invoice price before discounts and deals, and shall be paid by the person
4 making the first sale within the state. Licensed persons making first sales within the state
5 shall be allowed approved credit for returned merchandise provided the tax was paid on the
6 returned merchandise and the purchaser was given a refund or credit. Such licensed person
7 shall take such approved credit on the return for the month in which the purchaser was given
8 the refund or credit.
9 2. The tax shall not apply to tobacco products when the first sale within the state has
10 occurred on such tobacco products prior to October 1, 1993.
11 3. Amounts generated by the tax levied in this section shall be deposited in the health
12 initiatives fund created by section 191.831.
13 4. When the general assembly appropriates an amount equal to twenty-five percent of
14 the net federal reimbursement allowance to the health initiatives fund, this section shall
15 expire. As used in this section, "net federal reimbursement allowance" shall mean that
16 amount of the federal reimbursement allowance in excess of the amount of state matching
17 funds necessary for the state to make payments required by subsection 1 of section 208.471
18 or , if the payments exceed the amount so required, the actual payments made for the purposes
19 specified in subsection 1 of section 208.471.
20 5. (1) Beginning January 1, 2027, in addition to all other taxes imposed under
21 this chapter , a tax is hereb y levied upon the first sale of vapor prod ucts, alternative
22 nicotine prod ucts, and tobacco paraphernalia within this state at a rate of ten per cent of
23 the manufactur er's or distributor's invoice price befor e discounts and deals. The tax
24 imposed under this subsection shall be rep orted and r emitted in the same manner as
25 taxes imposed under this section.
26 (2) All moneys collected under this subsection shall be deposited in the state
27 tr easury to the cr edit of the veterans pr operty tax relie f fund crea ted under section
28 137.1077.
29 6. (1) Beginning January 1, 2027, in addition to the tax imposed under
30 subsection 1 of this section, a tax is her eby levied upon the first sale of tobacco pr oducts,
31 other than cigare ttes, within this state an additional tax at a rate of two per cent of the
32 manufactur er's or distributor's invoice price befor e discounts and deals. The additional
33 tax imposed under this subsection shall be r eported and r emitted in the same manner as
34 the tax imposed under subsection 1 of this section.
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35 (2) All moneys collected under this subsection shall be deposited in the state
36 tr easury to the cr edit of the veterans pr operty tax relie f fund crea ted under section
37 137.1077.
✔
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