Missouri State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes
Gasoline: 17.00¢ per gallon | Cigarettes: 17¢ per pack | Liquor: $2.00 per gal | Wine: 42¢ per gal | Beer: 6¢ per gal |
What is an Excise Tax?
An excise tax is a tax directly levied on certain goods by a state or federal government. The most prominent excise taxes collected by the Missouri state government are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.
An excise tax is not the same thing as the Missouri Sales Tax.
The Missouri Sales Tax is collected as a percentage of the final purchase price of all qualifying sales, and is collected directly from the end consumer of the product.Missouri's excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the Missouri government by the merchant before the goods can be sold. Merchants may be required to attach tax stamps to taxable merchandise to show that the excise tax was paid.
Even though excise taxes are collected from businesses, virtually all Missouri merchants pass on the excise tax to the customer through higher prices for the taxed goods.
Missouri per capita excise tax
Missouri collects an average of $386 in yearly excise taxes per capita, lower then 68% of the other 50 states.
Missouri General Excise Taxes - Gasoline, Cigarettes, and More
Missouri collects general excise taxes on the sale of motor fuel (gasoline and diesel), cigarettes (per pack), and cell phone service plans. Other general taxes, similar to excise taxes, may be collected on other items including vehicle sales, firearms, tanning salons, transportation tickets, gas guzzlers, and more.
Missouri Gas Tax
46th highest gas taxThe Missouri excise tax on gasoline is 17.00¢ per gallon, one of the lowest gas taxes in the country. Missouri's excise tax on gasoline is ranked #46 out of the 50 states. The Missouri gas tax is included in the pump price at all gas stations in Missouri.
Missouri Cigarette Tax
50th highest cigarette taxThe Missouri excise tax on cigarettes is $0.17 per 20 cigarettes, one of the lowest cigarettes taxes in the country. Missouri's excise tax on cigarettes is ranked #50 out of the 50 states. The Missouri cigarette tax of $0.17 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). If a pack contains more then 20 cigarettes, a higher excise tax will be collected.
Missouri Cellphone Tax
7th highest cellphone taxThe average tax collected on cell phone plans in Missouri is $14.23 per phone service plan, one of the highest cellphone taxes in the country. Missouri's average cellphone tax is ranked #7 out of the 50 states. The Missouri cellphone tax is already included in the service plan price you pay to your service provider, and may be listed as "Misc. taxes and Fees" or "Other" on your monthly bill.
Missouri Car Tax
Missouri collects a registration fee and a title fee on the sale or transfer of cars and motorcycles, which are essentially renamed excise taxes. Unlike standard excise taxes, however, the end consumer must pay the tax directly to the Missouri Department of Transportation and receive documentation (registration and title papers) proving the fees were paid.
Missouri Alcohol Excise Taxes - Liquor, Wine, and Beer
Missouri collects special excise taxes on the sale of all types of alcohol, subdivided into specific taxes on wine, beer, and liquor (hard alcohol other then wine and beer). Alcohol taxes are sometimes collectively referred to as "sin taxes", which also include excise taxes on cigarettes, gambling, drugs, and certain other items.
Please note that the IRS also collects a federal excise taxes on alcoholic beverages, which are included separately from Missouri's alcohol taxes in the final purchase price.
Missouri Beer Tax
48th highest beer taxThe Missouri excise tax on beer is $0.06 per gallon, one of the lowest beer taxes in the country. Missouri's beer excise tax is ranked #48 out of the 50 states. The Missouri beer tax is already added to the purchase price of all beer bought in Missouri, whether in kegs, bottles, or cans.
Missouri Wine Tax
37th highest wine taxThe Missouri excise tax on Wine is $0.42 per gallon, lower then 74% of the other 50 states. Missouri's excise tax on wine is ranked #37 out of the 50 states. The Missouri wine tax is already added to the purchase price of all wine bought in Missouri.
Missouri Liquor Tax
47th highest liquor taxThe Missouri excise tax on liquor is $2.00 per gallon, one of the lowest liquor taxes in the country. Missouri's excise tax on Spirits is ranked #47 out of the 50 states. The Missouri liquor tax applies to all hard alcohol (alchoholic beverages other then beer and wine), and is already included in the purchase price by the retailer.
Missouri Excise Tax Deductions & Refunds
Can I deduct my Missouri Excise taxes?
Unlike the Missouri Sales Tax, excise taxes are not generally deductible on Missouri income tax returns or on your federal tax return. However, the IRS occasionally allows certain excise taxes to be deducted for certain tax years.
- Vehicle Tax Deduction
- Missouri sales and excise taxes on cars or vehicles bought during 2009 may be deducted once from your federal tax return. You cannot deduct excise taxes for vehicles bought during other years.
- Phone Tax Deduction
- You may deduct excise taxes paid on long-distance phone calls between the years of 2003 and 2006 from your federal tax return.
Can I get a Missouri Excise Tax Refund?
While sales tax refunds are available for goods that are purchased in Missouri and exported, Missouri excise taxes paid on goods are generally non-refundable. Incentives may exist allowing certain state of federal excise taxes to be refunded on goods bought for specific uses, but such incentives change frequently.
Missouri Excise Tax - References
- Tax Foundation, State Excise Tax Collections Per Capita, Updated 2009
- Tax Foundation, Gasoline Excise Taxes, Updated 2012
- Tax Foundation, Cigarette Excise Taxes, Updated 2012
- Tax Foundation, Liquor Excise Taxes, Updated 2011
- Tax Foundation, Beer Excise Tax Rates, Updated 2012
- Tax Foundation, Average Wine Taxes, Updated 2011
- Tax Foundation, Average Cell Phone Taxes, Updated 2010