HB 939 -- SALE OF SPIRITUOUS LIQUORS

SPONSOR: Porter

Currently, in addition to all other licenses and charges, the excise tax on the privilege of selling spirituous liquors in the State of Missouri is $2 per gallon.

This bill alters the excise tax to $0.06 per gallon for spirituous liquors containing up to 10% alcohol by volume, $0.42 per gallon for spirituous liquors containing over 10% and up to 30% alcohol by volume, and $2 per gallon for spirituous liquors containing over 30% alcohol by volume.

This bill is the same as HB 2434 (2020).

Statutes affected:
Introduced (1368H.01): 311.550