Form Mo 860-4357 - Other Tobacco Products Tax Exemption Certificate Instructions
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1PURPOSE: This form is to be used when a licensed Missouri Wholesaler of Other Tobacco Products who has acted as agent of the state in
the collection and payment of the tax to the state, has resold such products to another licensed Missouri Wholesaler of Other Tobacco
Products.
To validate this certificate it must be COMPLETED IN ITS ENTIRETY BY THE BUYER and issued to the SELLER TO RETAIN IN HIS
FILES.
By issuance of a valid certificate, the BUYER acknowledges his responsibility as agent of the state of Missouri and shall upon receipt of the
products from the SELLER (in the case of an out-of-state wholesaler, upon resale and distribution or delivery into Missouri) shall report such
“first sale within the state” to a business/person who intends to sell such tobacco products at retail or to a person at retail within the state of
Missouri. The SELLER acknowledges his entitlement to a credit in the month such other tobacco products are sold and delivered to the
BUYER if the taxes were paid to the state of Missouri.
MISUSE OF THIS CERTIFICATE BY THE SELLER OR BUYER: Pursuant to Section 149.035.3 “At such time as the director shall have rea-
son to believe that any person has violated any provisions of this chapter or any rules and regulations issued pursuant to such provisions, the
director shall refuse to issue or shall revoke or suspend any license issued hereunder for such a period of time not to exceed one year.”
If you have questions concerning the use of this form, write the Division of Taxation and Collection, P. O. Box 3320, Jefferson City, MO
65105-3320 or call (573) 751-5772.
MO 860-4357 (1-2000)
PURPOSE: This form is to be used when a licensed Missouri Wholesaler of Other Tobacco Products who has acted as agent of the state in
the collection and payment of the tax to the state, has resold such products to another licensed Missouri Wholesaler of Other Tobacco
Products.
To validate this certificate it must be COMPLETED IN ITS ENTIRETY BY THE BUYER and issued to the SELLER TO RETAIN IN HIS
FILES.
By issuance of a valid certificate, the BUYER acknowledges his responsibility as agent of the state of Missouri and shall upon receipt of the
products from the SELLER (in the case of an out-of-state wholesaler, upon resale and distribution or delivery into Missouri) shall report such
“first sale within the state” to a business/person who intends to sell such tobacco products at retail or to a person at retail within the state of
Missouri. The SELLER acknowledges his entitlement to a credit in the month such other tobacco products are sold and delivered to the
BUYER if the taxes were paid to the state of Missouri.
MISUSE OF THIS CERTIFICATE BY THE SELLER OR BUYER: Pursuant to Section 149.035.3 “At such time as the director shall have rea-
son to believe that any person has violated any provisions of this chapter or any rules and regulations issued pursuant to such provisions, the
director shall refuse to issue or shall revoke or suspend any license issued hereunder for such a period of time not to exceed one year.”
If you have questions concerning the use of this form, write the Division of Taxation and Collection, P. O. Box 3320, Jefferson City, MO
65105-3320 or call (573) 751-5772.
MO 860-4357 (1-2000)
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