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

11 CSR 70-2.180
AUTHORITY: section 311.660, RSMo Supp. 1989.* This version of rule filed Feb. 8, 1973, effective Feb. 18, 1973. Amended: Filed Dec. 14, 1987, effective March 11, 1988. Amended by Missouri Register April 15, 2019/Volume 44, Number 8, effective 5/31/2019

*Original authority: 311.660, RSMo 1939, amended 1989.

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