The bond a New Jersey cigarette distributor files with the Division of Taxation under N.J.S.A. 54:40A-4. This page issues the $6,000 distributor bond at $100 flat, set by our carrier's rate book. The Division can require a larger amount tied to your stamp volume; send us your notice and we’ll quote it.
















Distributor bonds at the base amount issue fast. Here's the entire process:
Business details and an effective date. That's the application — no financials, no credit section, no follow-up scavenger hunt.
The base distributor bond issues right after purchase. A larger Division-set amount may get a quick review.
Your executed bond and power of attorney arrive by email, ready to file with your cigarette distributor license. Wet-ink original mailed on request.
New Jersey licenses cigarette distributors through the Division of Taxation under N.J.S.A. 54:40A-4. A distributor buys tax stamps to affix to each pack, and the state wants a bond standing behind the proper performance of the distributor’s duties and the discharge of its tax liabilities.
The Director of the Division of Taxation requires each licensed distributor to file a bond not less than the average monthly value of the cigarette stamps the distributor uses. This page issues the $6,000 base amount at $100 flat; if your monthly stamp volume calls for more, the Division sets the figure and we quote the larger amount.
The bond runs concurrently with the distributor's license and is payable to the Division of Taxation as obligee. If you fail to remit the cigarette tax you owe, the state can recover against it — and if the surety pays, you repay the surety.
These are the actual issuing fields — the application collects no credit information for this bond.
Start the application →$100 flat for the base bond. File with the Division of Taxation the same day.