A Missouri wholesaler making the first sale of tobacco products other than cigarettes must file a bond with the Department of Revenue under §149.035 RSMo, guaranteeing the OTP tax it owes. The amount is three times your average tax liability ($500 statutory minimum); we issue it at a flat 3% with no credit check.
















No underwriting queue for the standard OTP bond — enter your amount, pay, and file with the Department of Revenue. Here is the whole thing:
Your business details, the bond amount the Department required, and the effective date — that is the entire application.
No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed bond with your tobacco-products tax registration. Wet-ink originals mailed whenever the state insists on them.
Bond amount × 3% = your premium, one-time, $275 minimum. Enter the figure on your Department of Revenue notice and the premium updates.
Missouri taxes tobacco products other than cigarettes — cigars, smokeless, pipe tobacco, and the like — and licenses the wholesalers who make the first sale of them in the state. Under §149.035 RSMo, a person making a first sale must file a bond with the Department of Revenue guaranteeing the tax.
The instrument can be a cash bond, surety bond, letter of credit, or other approved security, in an amount equal to three times the average tax liability — estimated for a new applicant — with a $500 statutory minimum. If the Director later deems the amount insufficient, the bond can be adjusted upward to cover the liability.
The bond stands behind the OTP tax you collect or owe; if you fail to remit, the state recovers against it. It is not insurance for you — if the surety pays, you repay the surety. We issue the amount the Department set, at a flat 3% with no credit check.
Submit the application with the bond amount the Department of Revenue set — the executed bond is generated instantly, ready to file.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, flat 3%, $275 minimum. Enter the amount the Department set and file the same day.