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1
2GENERAL INSTRUCTIONS
Taxpayers who have questions and problems which are not covered
WHEN TO FILE: Each person responsible for the payment of
in these instructions may obtain assistance by writing to the Taxation
taxes levied in Section 149.160, RSMo shall file a return and remit
Division, Excise Tax, P.O. Box 3320, Jefferson City, MO 65105-
amounts owed monthly to the Director of Revenue on or before the
3320, telephone (573) 751-5772 or you can e-mail excise@dor.
fifteenth day of the month following the first sale within the state.
mo.gov.
“NO SALES” RETURNS REQUIRED: Every person with an Annual
You may also access the Department’s web site at
Retailer’s Other Tobacco Products License is required to file a return
to obtain this
on a monthly basis even though no purchases were made during a
form.
previous month.
WHO MUST FILE: Any retailer who purchases other tobacco
products directly from a manufacturer or non-licensed wholesaler.
OTP includes: chewing tobacco (snuff), loose-leaf tobacco (roll-your-own), cigars, cigarette papers, cigarette tubes, blunt wraps, filtered tips, and
anything that is a consumable product that is not an actual cigarette. The tobacco tax is also due on all free goods, promotional items, samples, and
discounted items.
Note: All applicable schedules should be completed first.
INSTRUCTIONS FOR COMPLETING FORM 4341
Line 1:
NOTE: FORM 4343, OTHER TOBACCO PRODUCTS
Line 7:
Any person responsible for the tax imposed in Section
(OTP) RECEIPTS MUST BE COMPLETED FIRST
149.160, RSMo who fails to pay such tax within the time
and manner required by law, shall pay, as part of the tax
Enter the invoice amount, before discounts and/or deals,
imposed, a penalty equal to 25% of the tax liability. If any
of other tobacco products received from unlicensed out-
amount of Line 6 was remitted (U.S. Postmarked) after
of-state suppliers. Attach Form 4343, OTP Receipts
the date prescribed, calculate 25% and enter the result on
Schedule.
Line 7.
Line 2A: NOTE: SCHEDULE A (FORM 4795) MUST BE
Line 8:
Enter the total of Line 6 plus Line 7 to arrive at your total
COMPLETED FIRST
Enter the total manufacturer’s
tax due.
invoice price (before discounts and/or deals) for all sales
made to person outside the state of Missouri.
Line 9:
Calculate interest due on any amount that was remitted
(postmarked by the United States Post Office) after the
Line 2B:
Enter the total manufacturer’s invoice price (before
date prescribed. Multiply the amount on Line 8 times
discounts and/or deals) of all tobacco products (other
3%. Divide this number by 365 (366 for leap years) and
than cigarettes) that were returned to the manufacturer.
multiply the result by the number of days late from the
A copy of the manufacturer’s refund/credit memo must be
original due date of the return through the postmark date
attached to substantiate this deduction. Failure to attach
of payment.
such refund/credit memo may result in the disallowance
of such deduction.
Line 10:
Enter any tax overpayment credit carryover from previ-
ously filed monthly report(s). You must attach a copy of
Line 2:
Enter the total of Line 2A and Line 2B to arrive at your
the credit letter issued by the Department of Revenue
total exemptions.
which indicates that you have overpaid in a previous
month. Failure to attach the credit letter issued by the
Line 3:
Subtract Line 2 from Line 1 to arrive at your total amount
Department may result in disallowance of or adjustment
subject to tax.
to Line 22.
Line 4:
Multiply Line 3 by 10% (.10) to arrive at the amount of tax
Line 11:
Enter on Line 11 the total of Line 8 plus Line 9 less Line
due.
10. If the total results in credit due, you will be sent a
“Letter of Credit” which may be used at Line 10 of your
Line 5:
Multiply Line 4 by 2% (.02) to arrive at your timely remit-
next filed monthly report. IF THE TOTAL RESULTS IN
tance deduction allowed. The discount will be forfeited if
A BALANCE DUE, FULL PAYMENT MUST BE MADE
not remitted on time. (The return must be deposited in the
WITH THE REPORT
United States Mail [U.S. Postmark] on or before the last
date prescribed. If the last date prescribed is a Saturday,
SIGN AND DATE RETURN: This return must be signed
a Sunday or a legal holiday in this state, it shall be consid-
by the owner, partner or by the taxpayer’s authorized
ered timely if it is deposited in the United States Mail [U.S.
agent. Mail to: Taxation Division, Excise Tax, P.O. Box
Postmark] on the next succeeding day which is not a
3320, Jefferson City, MO 65105-3320
Saturday, Sunday, or legal holiday.
Line 6:
Enter the total of Line 4 less Line 5 to arrive at your total
tax due.
MO 860-2531 (07-2011)
DOR-4341 (07-2011)
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