A cigarette machine operator runs the roll-your-own machines that let customers make their own cigarettes — and Illinois treats that operator as a cigarette manufacturer for tax. The Department of Revenue requires a tax bond under the Cigarette Machine Operators’ Occupation Tax Act. The price is 1% of the bond amount, $100 minimum, and the application collects no credit information.
















No underwriting queue for the standard cigarette machine bond — enter your amount, pay, and file. Here is the whole thing:
Your business details, the bond amount the Department requires, and the effective date — that is the entire application.
The application collects no credit information and there is 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 cigarette machine operator license application. Wet-ink originals mailed whenever the state insists.
A cigarette machine operator makes commercial roll-your-own machines available at retail so customers can produce cigarettes from loose tobacco. Illinois treats that operation as cigarette manufacturing and imposes an occupation tax under the Cigarette Machine Operators’ Occupation Tax Act (35 ILCS 128).
Because tax is owed on what those machines produce, the Department of Revenue requires the operator to post a financial-responsibility bond backing that tax — much like other cigarette and tobacco distributors who file bonds with the Department.
The bond guarantees the occupation tax gets paid. If the operator fails to remit, the Department can recover against the bond, and if the surety pays, the operator repays the surety. Enter the amount the Department named on your license paperwork — pricing starts from $100 and the application collects no credit information.
Submit the application with your required bond amount — the executed bond is generated instantly, ready to file with the Department of Revenue.
Start the application →From $100. Enter your required amount and file with the Department of Revenue the same day.