Form 332, Cash Bond, is the Missouri Department of Revenue form on which a taxpayer or business files a cash bond, paid by an attached cashier's check or money order, to cover state taxes it may later owe. It is used for sales and use tax, motor fuel tax, cigarette tax, other tobacco products tax and transient employer withholding and unemployment tax. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Department of Revenue at dor.mo.gov.
Last updated
What is 332?
Form 332, Cash Bond, is the Missouri Department of Revenue form on which a taxpayer or business states that it files a cash bond, backed by an attached cashier's check or money order, to secure payment of a state tax the Department administers.
By signing, the taxpayer agrees to comply with all provisions of any statutorily or constitutionally authorized state or local tax. If the taxpayer becomes delinquent and owes the Department the tax, related fees, interest, additions to tax and penalties, the Director of Revenue may forfeit the bond and apply it to any unpaid delinquencies.
The form also sets the legal terms of the bond. Demands, notices and service of process are treated as made in Missouri if personally served or mailed by U.S. mail to the taxpayer or business address printed on the form. Missouri law governs the bond, and the only venue for any action is the Circuit Court of Cole County, Missouri. The person who signs states that he or she has authority to bind the taxpayer or business.
One form covers several tax programs: you select a single cash bond type, and for Motor Fuel Tax you also select a motor fuel license type. The Department's forms list shows related documents separately, including Form 331, Surety Bond, Form 472, Request for Sales or Use Tax Cash Bond Refund, and the Sales and Use Tax and Transient Employer Bond Information sheet. Form 332 is the cash version, with payment attached to the form.
Who needs to file 332?
Taxpayers and businesses that must post a cash bond with the Missouri Department of Revenue for one of the tax types printed on the form use Form 332. Select only one type:
- Sales and Use Tax, marked on the form as applying if required by the Department of Revenue.
- Motor Fuel Tax, with one motor fuel license type: Supplier or Permissive Supplier, Distributor, Terminal Operator or Transporter.
- Other Tobacco Products.
- Cigarette Tax.
- Transient Employer Withholding and Unemployment Tax.
The form is completed for the owner, all partners, or the corporation or LLC named as the taxpayer. It must be signed by an owner, partner, corporate officer or LLC member who has authority to bind the taxpayer or business. The form names no other kind of signer.
Do not use a personal or company check as payment: the form says it will not accept them and asks for a cashier's check or money order. The Missouri Tax I.D. Number is marked optional; the Federal Employer I.D. Number is also requested.
When to file 332
File Form 332 when you post a cash bond with the Missouri Department of Revenue for one of the listed tax types; for sales and use tax, the form marks the bond as applying if the Department requires it. The form prints no due date or filing window of its own.
The bond is made effective by the signed form and the attached cashier's check or money order, so have the payment ready before you sign and date the form. The form carries two date entries to complete: one beside the bond amount and one beside the signature, both in MM/DD/YYYY format. Contact the Taxation Division office for your tax type, using the phone numbers printed on the form, if you are unsure whether or when a bond is required.
Documents you need
- A cashier's check or money order for the bond amount, attached to the form. The form states that personal or company checks will not be accepted.
How to fill out 332
Enter your tax ID numbers
Fill in the Federal Employer I.D. Number. The Missouri Tax I.D. Number is marked (Optional).
Select one cash bond type
Mark only one: Sales and Use Tax (if required by the Department of Revenue), Motor Fuel Tax, Other Tobacco Products, Cigarette Tax, or Transient Employer Withholding and Unemployment Tax.
Select the motor fuel license type
If you chose Motor Fuel Tax, select one motor fuel license type: Supplier or Permissive Supplier, Distributor, Terminal Operator or Transporter.
Enter the bond amount and date
Enter the amount in U.S. currency in the Amount box and the date in MM/DD/YYYY format. The amount must match the cashier's check or money order.
Enter the taxpayer or business name
Under the request line, write the owner's name, all partners, or the corporation or LLC name, as the taxpayer.
Enter address and contact details
Fill in the taxpayer or business owner's address, city, county, state, ZIP code and e-mail address. Notices are delivered to this address.
Complete the bond statement
In the statement that begins with the taxpayer's name, write the bond amount in words and in figures. Read the terms on compliance, forfeiture, notices and Cole County venue.
Sign and date the bond
An owner, partner, corporate officer or LLC member signs and enters the date in MM/DD/YYYY format, confirming authority to bind the taxpayer or business.
Review and download the completed PDF
Check the bond type, amount, name and address, then download or print the completed PDF from FillingPDF on white paper. Attach a cashier's check or money order and submit through the channels described under How to submit.
How to submit 332
Form 332 is mailed to the Taxation Division office for your tax type, with the cashier's check or money order attached. The form's own instruction is Mail to, and it lists these addresses:
- Sales and Use or Transient Employer Withholding: Taxation Division, P.O. Box 357, Jefferson City, MO 65105-0357. Phone (573) 751-5860, fax (573) 522-1722, e-mail [email protected].
- Motor Fuel Tax: Taxation Division, P.O. Box 300, Jefferson City MO 65105-0300. Phone (573) 751-2611, fax (573) 522-1720, e-mail [email protected].
- Cigarette Tax: Taxation Division, P.O. Box 811, Jefferson City MO 65105-0811. Phone (573) 751-7163, fax (573) 522-1720, e-mail [email protected].
- Other Tobacco Products: Taxation Division, P.O. Box 3320, Jefferson City, MO 65105-3320. Phone (573) 751-5772, fax (573) 522-1720, e-mail [email protected].
Send the original signed form with the payment. Personal or company checks are not accepted; use a cashier's check or money order. The form gives TTY (800) 735-2966 and points to dor.mo.gov/business/register/ for additional information. The form also says to print it on white paper only. FillingPDF lets you fill out and download the PDF; submission follows the Department's channels above.
Common mistakes to avoid
- Attaching a personal or company check; the form accepts only a cashier's check or money order.
- Selecting more than one cash bond type; the form says to select only one.
- Mailing the form to the wrong Taxation Division office or P.O. box for the tax type selected.
- Leaving the bond amount out of either the Amount box or the written amount in the bond statement.
- Having someone sign who is not an owner, partner, corporate officer or LLC member with authority to bind the taxpayer or business.
- Entering a taxpayer or business address that is not current; notices and service of process mailed there are treated as delivered.
- Sending the form without the attached cashier's check or money order.
- Choosing Motor Fuel Tax without selecting a motor fuel license type.
- Printing the form on colored paper; it says to print on white paper only.
Frequently asked questions
What is Form 332, Cash Bond?
Form 332, Cash Bond, is the Missouri Department of Revenue form a taxpayer or business files with an attached cashier's check or money order. It secures payment of a state tax, and the Director of Revenue may forfeit the bond against unpaid delinquencies.
Can I pay a Missouri cash bond with a personal check?
No. Form 332 states that personal or company checks will not be accepted and asks for a cashier's check or money order. The payment is attached to the form, and the amount should match the Amount box.
Where do I mail Form 332?
Mail it to the Taxation Division address for your tax type: P.O. Box 357 for sales and use or transient employer withholding, P.O. Box 300 for motor fuel, P.O. Box 811 for cigarette tax, or P.O. Box 3320 for other tobacco products, all in Jefferson City, MO.
Do I need a cash bond for sales and use tax?
Only if the Department of Revenue requires it. On Form 332 the Sales and Use Tax option is marked as applying if required by the Department. For questions, call the Taxation Division at (573) 751-5860.
Who can sign Form 332?
An owner, partner, corporate officer or LLC member signs. By signing, that person states that he or she has authority to bind the taxpayer or business named on the form. The form names no other signer.
What happens if I become delinquent after posting the bond?
If the taxpayer becomes delinquent and owes the tax, fees, interest, additions to tax and penalties, the Director of Revenue may forfeit the bond and apply it to the unpaid delinquencies. The form's terms say this.
Is there a form to ask for a sales or use tax cash bond refund?
The Department of Revenue's forms list includes Form 472, Request for Sales or Use Tax Cash Bond Refund. Contact the Taxation Division, using the phone numbers on Form 332, to confirm what applies to your bond.
Can I fill out Form 332 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the bond or accept payment; you mail the form and payment to the Department of Revenue.
Ready to fill out 332?
Fill out 332 now