Missouri — Dept. Of Revenue Other Tobacco Products Tax Bond
Use the Other Tobacco Products selection on Missouri's Form 331 for an OTP security request. The form requires one tax selection; its cigarette-tax and other-tobacco choices should not be treated as interchangeable.
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- Recorded state
- Missouri
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
Match the DOR OTP license/account, actual legal taxpayer and Department-required sum. The form can serve several tax programmes, but only the selected tax and its stated related liabilities belong to this undertaking.
- Who needs it
- Businesses obtaining Missouri OTP license security, including wholesalers and retailers buying from unlicensed out-of-state suppliers. Have DOR establish the actual account and activity rather than assuming every retail purchase needs a wholesaler's bond.
- Who it protects
- Form 331 secures the selected tax and related fees, interest, additions to tax and penalties due Missouri or DOR on or after the bond date. It provides mailed written demands and payment by the issuer within thirty days of receipt, including partial demands.
Your bond option
This is the option on record for this bond.
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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.
Sources
- Missouri DOR — complete Form331, observedRevised12-2024 (opens in a new tab)Checked October 27, 2026
- Missouri DOR — complete current cigarette/OTP FAQ (opens in a new tab)Checked October 27, 2026
- Missouri DOR — complete current cigarette/OTP programme (opens in a new tab)Checked October 27, 2026
Have these ready
- Legal taxpayer, DOR OTP account and actual supplier/distribution activity.
- Department-required sum, effective date and accepted security request.
- Other Tobacco Products selection on Form 331.
- Authorized taxpayer/surety execution and valid surety power of attorney.
- Separate confidential-tax authorization and current DOR license/reporting instructions.
Questions about this bond
Does Form 331 automatically cover both cigarette and OTP tax?
It requires one tax selection. Match Other Tobacco Products to the actual OTP request rather than assuming a common form combines both accounts.
Is the OTP demand period only one year after cancellation?
The posted form allows three years after expiration or cancellation for cigarette, motor-fuel and OTP demands. Its one-year provision is for the other specified tax classes.
Is the confidential-tax release itself part of the bond?
The form expressly identifies that authorization as separate, not part of or an exhibit to the bond. Follow its authorized-signature requirements without rewriting it as the bond's operative condition.

