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GENERAL INSTRUCTIONS

Taxpayers who have questions and problems which are not covered in

WHEN TO FILE: Each person responsible for the payment of taxes levied in

these instructions may obtain assistance by writing to the Taxation Division,

Section 149.160, RSMo shall file a return and remit amounts owed monthly

Excise Tax, P.O. Box 3320, Jefferson City, MO 65105-3320 or telephone

to the director of revenue on or before the fifteenth day of the month

(573) 751-5772.

following the first sale within the state.

WHO MUST FILE: All manufacturers, wholesalers, or other persons making

“NO SALES” RETURNS REQUIRED: Every manufacturer, wholesaler or

a “first sale within the state” of a tobacco product (other than cigarettes) to a

other person with an Annual Wholesaler’s Other Tobacco Products License

person who intends to sell such tobacco products at retail or to a person at

is required to file a return on a monthly basis even though no sales were

retail within the State of Missouri.

made during a previous month.

NOTE: All applicable Schedules A through E should be completed first.

INSTRUCTIONS FOR COMPLETING FORM 4387

LINE 1: Enter the total manufacturer’s invoice price (before discounts and/or

LINE 13: Enter the sum of Lines 7 through 12 to arrive at your total

deals). This amount is the same as your previous month’s ending inventory

allowable deductions.

as reported on Line 6 of last month’s report.

LINE 14: Subtract Line 13 from Line 5 to arrive at your total amount subject to tax.

LINE 2: NOTE: SCHEDULE A (FORM 4388) MUST BE COMPLETED

LINE 15: Multiply Line 14 by 10% (.10) to arrive at the amount of tax due.

FIRST — Enter the total manufacturer’s invoice price (before discounts

LINE 16: Multiply Line 15 by 2% (.02) to arrive at your timely remittance

and/or deals) of new inventory of tobacco products (other than cigarettes)

deduction allowed. The discount will be forfeited if not remitted on time. (The

received into stock during the month. The total is taken from Schedule A.

return must be deposited in the United States Mail [U.S. Postmark] on or

Schedule A must be attached to your return to substantiate new inventory.

before the last date prescribed. If the last date prescribed is a Saturday, a

LINE 3: NOTE: SCHEDULE B (FORM 4389) MUST BE COMPLETED

Sunday or a legal holiday in this state, is shall be considered timely if it is

FIRST — Enter the total manufacturer’s invoice price (before discounts

deposited in the United States Mail [U.S. Postmark] on the next succeeding

and/or deals) of all tobacco products (other than cigarettes) returned by your

day which is not a Saturday, Sunday or legal holiday.)

customers. This amount should include ALL returned products, including

LINE 17: Enter the total of Line 15 less Line 16 to arrive at your total tax due.

those products that are subsequently returned to the manufacturer. This

total is taken from Schedule B. Schedule B must be attached to your report

LINE 18: Any person responsible for the tax imposed in Section 149.160,

to substantiate all customer returns. (See Line 22 for credit.)

RSMo who fails to pay such tax within the time and manner required by law,

shall pay, as part of the tax imposed, a penalty equal to 25% of the tax

LINE 4: Enter the sum of Lines 1, 2, and 3 to arrive at your total tobacco

liability. If any amount of Line 17 was remitted (U.S. postmarked) after the

products (other than cigarettes) available for sale during the report month.

date prescribed, calculate 25% and enter the result on Line 18.

LINE 5: Enter the total manufacturer’s invoice price (before discounts and/or

LINE 19: Enter the total of Line 17 plus Line 18 to arrive at your total tax due.

deals) for ALL products sold or removed in any manner from inventory

during the report month.

LINE 20: Calculate interest due on any amount that was remitted (postmarked

LINE 6: Enter the total of Line 4 less Line 5 to arrive at your ending

by the United States Post Office) after the date prescribed. Multiply the

amount on Line 19 times 3%. Divide this number by 365 (366 for leap years)

inventory for the report month. This will also be the amount that you will

and multiply the result by the number of days late from the original due date

report as opening inventory on Line 1 of your next month’s report.

of the return through the postmark date of payment.

LINE 7: NOTE: SCHEDULE C (FORM 4390) MUST BE COMPLETED

FIRST — Enter the total manufacturer’s invoice price (before discounts

LINE 21: Enter on Line 21 the total of Line 19 plus Line 20.

and/or deals) for all sales made to persons outside the state of Missouri.

LINE 22: Approved credit for returned merchandise will be allowed provided

The total is taken from Schedule C. Schedule C must be attached to your

the tax was paid on the returned merchandise and the purchaser was given

report to substantiate all export sales.

a refund or credit. Such approved credit is taken on the return for the month

LINE 8: NOTE: SCHEDULE D (FORM 4390) MUST BE COMPLETED

the refund/credit memo was issued to the purchaser. Credit for the Missouri

FIRST — Enter the total manufacturer’s invoice price (before discounts

tax previously paid on products that were subsequently returned to inventory

and/or deals) for all sales made to post exchanges, commissaries and other

will be allowed only to the extent that the tax was actually paid by you.

instrumentalities of the federal government. To be exempt under this

Therefore, do not include any portion of the 2% timely deduction that may

provision, you must have on record the federal government purchase order

have previously been retained by you for timely remittance. Enter the amount

for all tobacco products (other than cigarettes) exempt from tax for which

of actual tax that was previously paid to Missouri for the returned merchan-

payment was made directly by the federal government. This amount is

dise. A copy of the refund/credit memo issued by you to your customer must

taken from Schedule D. Schedule D must be attached to your report to

be attached. Failure to attach such refund/credit memo may result in the

substantiate all military sales.

disallowance of Line 22.

LINE 9: NOTE: SCHEDULE E (FORM 4390) MUST BE COMPLETED

LINE 23: Approved credit for returned merchandise will be allowed,

FIRST — Enter the total manufacturer’s invoice price (before discounts

provided the tax was paid on the returned merchandise and the retailer was

and/or deals) for all sales made to other Missouri licensed wholesalers of

given a refund or credit. Such approved credit is taken on the return for the

tobacco products (other than cigarettes). The total is taken from Schedule

month the refund/credit memo was issued to the retailer. Therefore, do not

E. Schedule E must be attached to your report to substantiate all sales

include any portion of the 2% timely deduction that may have previously

made to another Missouri licensed wholesaler. To be entitled to this

been retained by you for timely remittance. Enter the total amount of actual

deduction, you must have a valid Form 4357 (Other Tobacco Products Tax

tax that was paid to Missouri for the returned merchandise. A copy of the

Exemption Certificate) retained in your files that has been issued to you by

tax affidavit for unsaleable returned product from the manufacturer and a

your customer. Failure to provide a copy of a valid Form 4357 upon request

copy of the refund/credit memo issued by you to the retailer must be attached.

by the Missouri Department of Revenue may make you liable for the collec-

Failure to attach such documents may result in the disallowance of Line 23.

tion and payment of the tax to the state.

LINE 24: Enter any tax overpayment credit carryover form previously filed

LINE 10: Enter the total manufacturer’s invoice price (before discounts

monthly report(s). You must attach a copy of the credit letter issued by the

and/or deals) of all tobacco products (other than cigarettes) that were

Department of Revenue which indicates that you have overpaid in a

returned to the manufacturer. A copy of the manufacturer’s refund/credit

previous month. Failure to attach the credit letter issued by the Department

memo must be attached to substantiate this deduction. Failure to attach

may result in disallowance of or adjustment to Line 24.

such refund/credit memo may result in the disallowance of such deduction.

LINE 25: Enter the total of Line 22 plus Line 23 plus Line 24 to arrive at the

LINE 11: All tax-paid purchases from another Missouri licensed wholesaler

total allowable credit.

may be entered on Line 11. A copy of the invoice must be provided

LINE 26: Enter on Line 26 the total of Line 21 less Line 25. If the total

showing that the 10% tobacco tax was paid at the time of purchase.

results in credit due, you will be sent a “Letter of Credit” which may be used

LINE 12: This line is to be used only for deductions as specifically approved

at Line 24 of your next filed monthly report. IF THE TOTAL RESULTS IN A

by the Department. Enter the total manufacturer’s invoice price (before

BALANCE DUE, FULL PAYMENT MUST BE MADE WITH THE REPORT.

discounts and/or deals) of all tobacco products (other than cigarettes) as

SIGN AND DATE RETURN: This return must be signed by the owner,

authorized, in writing, by the Missouri Department of Revenue. A copy of

partner or by the taxpayer’s authorized agent. Mail to: Taxation Division,

this authorization must be attached to substantiate this deduction.

Excise Tax, P.O. Box 3320, Jefferson City, MO 65105-3320.

MO 860-1644 (11-2010)

Form 4387 Draft - Tobacco Products Tax - Other Than Cigarettes - Missouri Department Of Revenue Page 2

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