NH tobacco tax bonds.
From $100. Enter your amount.

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.

Required for a NH tobacco wholesaler license on a credit basis under RSA 78
Amount tracks your requested tobacco tax credit limit with the Department of Revenue Administration
From $100 — enter your required bond amount and your exact price appears at the application
1% rate$100 minimumNo SSNin the applicationNo credit reviewnot even a soft pull
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NYCEDC
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NYCEDC
BDG
Capital
McKinney
Terra
JLL
Triple Five
Georgetown
How it works

Apply to filed in one sitting.

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:

TODAY · ONLINE

Apply online

Your business details, the bond amount your credit limit requires, and the effective date — that is the entire application.

INSTANTLY

Issued on the spot

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.

SAME DAY

File with the Department of Revenue Administration

Submit the executed bond on Form CD-18 with your tobacco tax license application. Wet-ink originals mailed whenever the state insists on them.

About this bond

What it is and who needs it.

What the tobacco tax bond actually covers

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.

RSA 78 (Tobacco Tax; Form CD-18)New Hampshire RSA Chapter 78 governs the tobacco tax, administered by the Department of Revenue Administration. A licensed wholesaler buying on a credit basis posts a surety bond — Form CD-18, the Tobacco Tax Credit Bond — under which the surety pays the wholesaler's outstanding tobacco-tax debt to the state, up to the bond amount, on default. The amount tracks the credit limit requested; confirm your figure with the Department.

You need this bond if you are

Applying for a NH tobacco wholesaler license on a credit basis with the Department of Revenue Administration
Renewing a wholesaler license that requires the CD-18 credit bond
Increasing your credit limit and filing a replacement bond for the new amount
Re-entering after a delinquency that reset your bond requirement

One application, issued on the spot.

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 →
FAQ

Common questions.

How much is the New Hampshire tobacco tax bond?Pricing is 1% of your bond amount, with a $100 minimum. The amount itself tracks the tobacco tax credit limit you request from the Department of Revenue Administration, so it scales with your volume. Enter that figure at the application and your exact price appears there.
Why does New Hampshire require it?It lets a wholesaler buy stamps and tobacco products on credit instead of paying tax up front. Under RSA 78, the bond (Form CD-18) means the surety covers the wholesaler's outstanding tobacco-tax debt to the state, up to the bond amount, if the wholesaler defaults.
Is there a credit check?The application collects no credit information, and most applications approve instantly. Larger bond amounts may trigger a quick credit check — always a soft pull, never a hard inquiry, and it won't affect your score. (The Department of Revenue Administration separately asks for a financial statement and credit references as part of its license application.)
Which form do I file?Form CD-18, the New Hampshire Tobacco Tax Credit Bond, filed with the Department of Revenue Administration. We issue the executed bond ready to submit with your license application.
What amount should I choose?Use the credit limit you are requesting from the Department of Revenue Administration — that is what the bond amount tracks. If you are not sure, send us your application and we will confirm the figure before issuing.
Related bonds

Other New Hampshire bonds.

Tobacco tax bond, issued today.

Priced at 1% of your bond amount ($100 minimum). Enter your required amount and file with the Department of Revenue Administration the same day.

Your premiumfrom $100
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