MO cigarette & tobacco tax bonds.
1.2% of the bond amount.

Missouri requires anyone making the first sale of tobacco products in the state without a wholesaler's license to file a bond with the Director of Revenue under RSMo 149.035. The Director sets the amount at three times your average tax liability, $500 minimum — the premium is 1.2% of the bond amount, $100 minimum, and your exact price appears at the application.

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Required under RSMo 149.035 for a first tobacco seller without a wholesaler's license

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Amount set by the Director of Revenue at three times average tax liability, $500 floor

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1.2% of the bond amount, $100 minimum — exact price at the application

1.2% rate$100 minimumExactprice at the applicationSoft pull onlynever a hard inquiry

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How it works

Apply to filed in one sitting.

No long underwriting queue for the standard tobacco tax bond — enter your amount, pay, and file with the Department of Revenue. Here is the whole thing:

TODAY · ONLINE

Apply online

Your business details, the bond amount the Director of Revenue set, and the effective date — that is the entire application.

FAST REVIEW

Issued

Most tobacco tax bonds clear with a quick soft-pull review that never affects your score, and pricing lands at 1.2% of the bond amount, $100 minimum.

SAME DAY

File with the Department of Revenue

Submit the executed bond with your tobacco tax license application or renewal. Wet-ink originals mailed whenever the Department insists.

About this bond

What it is and who needs it.

What the tobacco tax bond covers

Missouri taxes cigarettes and other tobacco products under Chapter 149. A person making the first sale of tobacco products in the state who does not hold a wholesaler's license must file a bond with the Director of Revenue before that first sale — RSMo 149.035 conditions the license on it.

The Director sets the bond at three times your average tax liability, estimated for a new applicant, with a $500 statutory minimum. If the Director later judges the bond insufficient to cover your liability, the statute lets the Director require it adjusted upward.

It is not insurance for you — the bond backs your obligation to remit the tobacco tax you collect. If the state pays a claim on the bond, you repay the surety. We issue the amount the Director of Revenue set, from a $100 minimum, at 1.2% of the bond amount.

RSMo 149.035Missouri Revised Statute 149.035 requires a person making the first sale of tobacco products in the state, who does not have a wholesaler's license, to file a bond with the Director of Revenue as a condition of licensure. The bond amount is three times the applicant's average tax liability (estimated for a new applicant), with a minimum bond of $500. The Director may require the bond adjusted if it is later judged insufficient to cover the liability.

You need this bond if you are

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A first seller of tobacco products in Missouri who does not hold a wholesaler's license

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A new tobacco tax licensee the Director of Revenue is bonding at an estimated liability

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Renewing a tobacco tax license with a bond amount the Director has adjusted

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Reinstating a lapsed license that needs a fresh bond filed with the Department of Revenue

One application, then a quick review.

Submit the application with the bond amount the Director of Revenue set. Most tobacco tax bonds clear with a brief soft-pull review.

Start the application →

FAQ

Common questions.

How much is the Missouri cigarette & tobacco tax bond?The premium is 1.2% of the bond amount, $100 minimum. The bond amount itself is three times your average tax liability as estimated by the Director of Revenue, with a $500 statutory floor — your exact price appears at the application.

What amount should I enter?Enter the figure the Director of Revenue set for your license — three times your estimated average tax liability, or the $500 minimum if you're a new applicant with no filing history yet. Your registration notice will state the exact amount.

Is there a credit check?This application collects no credit information, so most tobacco tax bonds move fast. If a check ever runs on a larger bond amount, it's a soft pull that won't affect your score.

Where do I file it?With the Missouri Department of Revenue, in support of your first-sale tobacco tax registration. We issue the executed bond ready to submit with your license application.

What does the bond guarantee?It guarantees you remit the Missouri tobacco tax you collect on first sales. If you fail to and the state pays a valid claim against the bond, you repay the surety — the bond protects the state, not you.

Related bonds

Other Missouri bonds.

Tobacco tax bond, filed today.

From $100, with your exact price at the application. Enter the amount the Director of Revenue set and file the same day.

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Your premiumfrom $100

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