Missouri sales & use tax bonds.
From $100.
The Director of Revenue can require a retail sales tax licensee who has fallen delinquent, or an itinerant or temporary seller, to post a bond under RSMo 144.087 before selling at retail. The bond is capped at two times your average monthly tax liability from the prior twelve months. The premium is 2% of the bond amount, $100 minimum.
Trusted by industry leaders
How much does a Missouri sales & use tax bond cost?
2% of the bond amount, from $100. Enter your amount in the calculator for the exact price.
Three steps. One sitting.
No long underwriting queue for the standard sales tax bond — enter your amount, pay, and file with the Department of Revenue. Here is the whole thing:
Apply online
Your business details, the bond amount the Director of Revenue set, and the effective date — that is the application.
Issued
Most sales tax bonds clear, and pricing lands at 2% of the bond amount, $100 minimum.
File with the Department of Revenue
Submit the executed bond to satisfy your retail sales tax license or reinstatement. Wet-ink originals mailed whenever the Department insists.
What it is and who needs it.
What the sales tax bond covers
Missouri collects retail sales and use tax under Chapter 144. When a retail licensee is found delinquent in filing returns or paying tax when due, the Director of Revenue can require a bond under RSMo 144.087 before the license continues. An itinerant or temporary retail seller must also procure a bond before selling goods at retail.
The bond amount is capped at two times the licensee's average monthly tax liability based on the prior twelve months' experience; for a new applicant, the Director estimates the amount from expected three-month liability instead. The Director may also accept a cash bond, irrevocable letter of credit, or certificate of deposit in place of a corporate surety bond.
It is not insurance for you — the bond backs your obligation to collect and remit the tax you owe the state. If the Department pays a claim, you repay the surety. We issue the amount the Director set, from a $100 minimum, at 2% of the bond amount.
You need this bond if you are
Claims, renewal, filing, and what sets the price.
If a claim is made
A claim comes from the party the bond protects, the obligee named on the form, when the duty the bond guarantees is not met.
The surety investigates and pays a valid claim, up to the bond amount. You then repay the surety: a surety bond is a guarantee of your performance, not insurance for you.
Renewal and term
The premium covers a one-year term from the effective date you choose.
Renew before the expiry date to keep the bond in force: the license, permit or contract it backs expects continuous coverage.
How to file it
File with the Department of Revenue. Submit the executed bond to satisfy your retail sales tax license or reinstatement. Wet-ink originals mailed whenever the Department insists.
What sets the price
The premium is 2% of the bond amount, $100 minimum: the amount the obligee sets moves the price, not your business profile.
No credit check up to $10,000. Above that, the carrier may run a soft pull, which never affects your score.
Where a check runs, it decides approval; the rate is the same for everyone approved.
One application, no credit check up to $10,000.
Submit the application with the bond amount the Director of Revenue set. No credit check up to $10,000.
Start the application →Common questions.
Other Missouri bonds.
Price and requirements checked on the carrier’s application, . Page updated .
Sales 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.