11 CSR 70-2.180 - Ceded Areas
PURPOSE: To revise this rule that exempts from tax and license fees in areas ceded to the federal government for military installations, to reflect the elimination of Chapter 312, RSMo, regarding nonintoxi-cating beer. The division's name will be changed to Division of Alcohol and Tobacco Control in all applicable sections.
(1) Licenses are unnecessary for the retail
sale of intoxicating liquor for establishments located on lands within the
state ceded to the federal government for military purposes and upon which
military installations exist or for United States military federal
instrumentalities.
(2) No excise
nor inspection fees may be imposed on any intoxicating liquor sold or offered
for sale by establishments located on lands within the state ceded to the
federal government and upon which military installations exist.
Notes
*Original authority: 311.660, RSMo 1939, amended 1989.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.