Skip to content
Search
Client portal (opens in a new tab)Call 1-800-777-1TSAGet started

Missouri bonds

Missouri — Dept. Of Revenue Cigarette Tax Bond

Match this bond to your Missouri cigarette-tax account and Revenue's security request. Form 331 covers several taxes, so the cigarette-tax selection, required amount and effective date matter before you apply.

Purchase Now (opens in a new tab)Call 1-800-777-1TSA

Continue to our secure checkout partner, Propeller (opens in a new tab).

Recorded state
Missouri
Bond type
Cigarette / Tobacco Tax Bond
Category
Business operations & taxes

What this bond does

The Department of Revenue requires security in its cigarette-and-tobacco licensing process. Missouri also has a specific bond requirement for wholesalers buying cigarette stamps or meter units on deferred payment. Confirm which requirement and amount apply to your cigarette account.

Who needs it
Missouri cigarette-tax license applicants and wholesalers arranging security requested by Revenue, including deferred stamp purchasers. A request for other-tobacco-products or motor-fuel security should not be treated as the same tax selection.
Who it protects
Form 331 secures the indicated tax and its related fees, interest, additions to tax and penalties due Missouri or its Department of Revenue on or after the bond date. It protects the state's tax collection, rather than insuring the wholesaler's stock or sales.

Your bond option

This is the option on record for this bond.

The bond amount describes the limit of the bond obligation, not the price. A listed amount does not establish what the requesting party requires. The premium is what you pay and must be confirmed for the actual option. An E&O limit, where listed, is separate errors and omissions insurance.

Details for Missouri cigarette-tax security

Use the Cigarette Tax selection on Revenue's multi-tax Form 331. Check the legal taxpayer, account, amount and effective date against the Department's request. The form's separate Motor Fuel Tax and Tobacco Products Tax selections do not establish the terms of your cigarette-tax account.

For deferred cigarette stamps or meter units, section 149.025 bases the bond on estimated total monthly tax liability, subject to its five-mills-per-cigarette calculation limit and $500,000 ceiling. Revenue must confirm the applicable calculation. The section requires release after five years of satisfactory tax compliance; that provision is not permission to cancel every kind of licensing security yourself.

Deferred-payment liability becomes delinquent fifteen days after the last day of the month in which the stamps were purchased. Section 149.025 provides for a one-year license revocation and a demand against the security. Keep the stamp-payment deadline separate from the bond's own claim and cancellation provisions.

Under Form 331, Revenue makes a written demand by U.S. mail referencing the bond, and the issuer must pay the requested partial or full amount within thirty days after receipt. The surety can cancel through sixty days' written notice delivered to the Department, while remaining responsible for earlier liabilities. For cigarette tax, the form permits claims for three years after expiration or cancellation; its shorter sales/use-tax provision is different.

Arrange the authorized taxpayer and surety signatures, effective date and valid power of attorney required by the form. Its taxpayer-information release is separate from the bond itself. Follow Revenue's cigarette-tax submission instructions rather than borrowing the form's motor-fuel mailing address.

Purchase Now opens Propeller's Missouri cigarette-tax application in a new tab. Have Revenue's amount and account details ready, then follow the Department's directions for the executed security. Provider payment does not grant a license, approve deferred stamp purchases or release an existing bond.

Sources

Have these ready

  1. Legal taxpayer name, business organization and cigarette-tax account details.
  2. Revenue's written security request, tax selection and required amount.
  3. Estimated monthly stamp liability if arranging deferred purchases.
  4. Required effective date, authorized signatures and surety power of attorney.
  5. Current cigarette-tax filing directions and any documented release or replacement instructions.

Questions about this bond

Can I use the other-tobacco-products selection?

Not for a cigarette-tax request. Form 331 identifies those taxes separately. Match the selection to Revenue's account and instructions, even if your business handles both kinds of products.

Is $500,000 the required amount for every wholesaler?

No. It is the ceiling in section 149.025 for deferred cigarette stamps or meter units, alongside the statute's monthly-liability and five-mill calculation limits. Use the amount Revenue requires for your actual arrangement.

Does five years in business automatically end my bond?

The deferred-payment statute requires release after five years of satisfactory tax compliance. Have Revenue confirm your eligibility and release. Form 331's earlier-liability and cigarette-tax claim provisions should not be ignored.

Does the thirty-day demand period give me extra time to pay stamp tax?

No. That is the issuer's response period after receiving Revenue's bond demand. The deferred stamp-payment delinquency rule and your ongoing tax obligations are separate.

Related bonds

Keep exploring

How can we help you get started?

Choose the quote that fits, and we’ll take it from there.

Business insurance quoteFor owners and their teamsPersonal insurance quoteFor your family and home

Have a question? Contact us