Missouri Sales Tax Bond
Missouri DOR can require a sales tax bond under RSMo 144.087 from retail sales licensees in default. We shop multiple Treasury-listed surety carriers. Enter the amount on your DOR notice and start a quote below.
Prefer to talk? Call 1-844-810-2663
Free quote. Pay only when your bond is issued.
All content is researched from official state and federal sources (.gov). BuySuretyBonds.com works with Treasury-listed surety carriers.
- Who requires it: Missouri Department of Revenue (DOR), RSMo 144.087.
- Amount: Set by the director of revenue at no more than two times your average monthly tax liability, based on the previous twelve months. The amount on your DOR notice controls.
- Timing: Same-day submission; most quotes within one business day.
What is a Missouri sales tax bond?
A Missouri sales tax bond is a corporate surety bond filed with the Missouri Department of Revenue (DOR). It backs up your promise to file returns and pay sales tax on time. If the tax goes unpaid, DOR can claim against the bond, and the surety then looks to you for repayment.
Under RSMo 144.087, the director of revenue may require retail sales licensees in default in filing a return and paying their taxes when due to file a bond. The statute allows a corporate surety bond or a cash bond. A surety bond lets you keep your cash working in the business.
You may see it called a retail sales license bond or a Missouri DOR tax bond. Those are search terms, not official names. Follow the wording on your DOR notice.
How the bond amount is set
| Item | What RSMo 144.087 says |
|---|---|
| Who must post it | Retail sales licensees in default in filing a return and paying taxes when due, if the director requires it |
| Who sets the amount | The director of revenue |
| Ceiling | Not more than 2x average monthly tax liability, based on the previous twelve months |
| Bond type | Corporate surety bond or cash bond (letter of credit or pledged CD also allowed for a licensee in default) |
| If the bond becomes too small | The director may require an adjustment to cover the average monthly liability |
| Release | After a reasonable period of satisfactory compliance for one year from the initial date of bonding |
| Itinerant or temporary businesses | Must post the bond before selling at retail; under one month, the director sets the amount |
Worked example (illustration only)
A retailer's sales tax due averaged $4,000 per month over the last 12 months.
- Average monthly tax liability: $4,000
- Statutory ceiling: 2 x $4,000 = $8,000 maximum
- DOR may set the bond at or below that ceiling. The amount on your notice controls.
Source: RSMo 144.087, statute text as reviewed Sep 30, 2026.
What does it cost?
You do not pay the full bond amount. The premium is typically a small percentage of the bond amount per year; the carrier sets the final price. It depends on your credit, time in business and the surety's underwriting, and it is an estimate until you are approved. Use the sales tax bond calculator for a rough figure. You pay only when your bond is issued.
How to get your Missouri sales tax bond
- Request a quote. Enter your business details and the amount in the short form above.
- Share your DOR notice. It shows the required amount and deadline.
- Review and approve. We shop multiple Treasury-listed surety carriers. If one declines, we can take it to another. Approval and pricing depend on underwriting.
- Pay when issued. Payment is due when your bond is issued.
- File with DOR as your notice instructs.
Keeping your license in good standing
- Register or confirm your account through the Missouri DOR business registration page.
- File and pay on time through MyTax Missouri.
- Keep the bond active. If DOR decides the amount is insufficient, it may ask you to increase it.
- Ask DOR about release once you have a year of satisfactory compliance from the initial bonding date.
Frequently asked questions
How much is a Missouri sales tax bond?
The director of revenue sets the amount, and it may not be more than two times your average monthly tax liability based on the previous twelve months (RSMo 144.087). Your premium is a percentage of that amount, and costs are estimates until you are approved.
Can I pay cash instead of buying a bond?
The statute allows a corporate surety bond or a cash bond. A licensee in default may instead provide an irrevocable letter of credit or a pledged certificate of deposit. A surety bond keeps your cash available for operations.
Can I get the bond with bad credit?
We work with carriers that write challenged credit; the carrier decides. Pricing and approval depend on underwriting.
Will DOR ever release the bond?
The statute says the director shall, after a reasonable period of satisfactory tax compliance for one year from the initial date of bonding, release the taxpayer from the bonding requirement. Ask DOR where you stand.
What if my tax liability goes up?
The director may require you to adjust the bond to a level that covers your average monthly tax liability.
How fast can I get it?
Timing depends on underwriting. Start the quote and we will tell you what is needed.
Do I pay before I’m approved?
No. You pay only when your bond is issued.
Get your Missouri sales tax bond quote
We shop multiple Treasury-listed surety carriers. If one can't write your bond, we can take it to another.
Get My QuotePrefer to talk? Call 1-844-810-2663
Free quote. Pay only when your bond is issued.
Sources (rules as of Sep 30, 2026)
Rules as of Sep 30, 2026. Bond amounts are set by Missouri DOR. Premium figures are estimates, not offers.