Missouri § 149.061 - Sales on military reservations taxable, exceptions — federal government exempt, when.
Full text of Missouri Revised Statutes of Missouri § 149.061 — Sales on military reservations taxable, exceptions — federal government exempt, when., with citation guidance and answers to common questions.
§ 149.061. Sales on military reservations taxable, exceptions — federal government exempt, when.
1. All wholesalers are hereby required to affix tax stamps to each package of cigarettes sold to civilian clubs or other social organizations located within the confines of a United States military camp or reservation located in the state, with the exception of post exchanges, commissaries and other instrumentalities of the federal government.
2. To be exempt under the provisions of this section, or from the tobacco products tax levied pursuant to section 149.160, the federal government shall issue a purchase order for all unstamped cigarettes or tobacco products exempt from tax and payment for the cigarettes or tobacco products exempt from tax shall be made directly by the federal government.
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(L. 1974 H.B. 1612 § 11, A.L. 1993 H.B. 564)
Effective 10-1-93
---- end of effective 01 Oct 1993 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 149.061
What does Revised Statutes of Missouri § 149.061 cover?
Section 149.061 ("Sales on military reservations taxable, exceptions — federal government exempt, when.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 149.061?
A common citation format is "Revised Statutes of Missouri § 149.061" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 149.061 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.