The bond a New Hampshire licensed tobacco wholesaler files with the Department of Revenue Administration so it can buy stamps and tobacco products on credit. It backs the tax owed under RSA 78 — file it on Form CD-18. Pricing is 1% of the bond amount, with a $100 minimum.
















No underwriting queue for the standard tobacco bond — enter your amount, pay, and file with the Department of Revenue Administration. Here is the whole thing:
Your business details, the bond amount your credit limit requires, and the effective date — that is the entire application.
The application collects no credit information, and most bonds issue the moment you pay. Larger amounts may get a quick soft credit check — never a hard inquiry, no impact on your score.
Submit the executed bond on Form CD-18 with your tobacco tax license application. Wet-ink originals mailed whenever the state insists on them.
New Hampshire taxes tobacco products under RSA Chapter 78 and licenses wholesalers through the Department of Revenue Administration. A wholesaler that wants to buy tax stamps and tobacco products on a credit basis, rather than paying tax up front, posts a bond so the state is covered for the tax it carries on account.
The bond is a three-party guarantee: on the wholesaler's default, the surety pays the wholesaler's outstanding tobacco-tax debt to the state, up to the bond amount. It is filed on Form CD-18, the Tobacco Tax Credit Bond, alongside the financial statement and credit references the Department requires.
Because the amount tracks the credit limit you request, there is no single statutory figure — enter the amount on your application and your exact price appears there. Pricing runs 1% of that requested amount, with a $100 minimum, on the form the Department names.
Submit the application with your required bond amount — the executed bond is generated instantly, ready to file with the Department of Revenue Administration.
Start the application →Priced at 1% of your bond amount ($100 minimum). Enter your required amount and file with the Department of Revenue Administration the same day.