NC tobacco & cigarette tax bonds.
From $100.
The bond a North Carolina cigarette or tobacco-products distributor files with the Department of Revenue, sized to the excise tax you owe. The Department sets the amount at twice your average monthly tax liability — premiums start from $100, and priced at 1% of the bond amount, with a $100 minimum. Your exact price appears at the application.
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Apply to filed in one sitting.
No underwriting queue for the standard tobacco tax bond — enter your amount, pay, and file with the Department of Revenue. Here is the whole thing:
Apply online
Your business details, the bond amount the Department set, and the effective date — that is the entire application.
Issued on the spot
The application collects no credit information, and most applicants are approved and issued as soon as they pay. Larger amounts may get a quick review, which is a soft pull that won’t affect your score.
File with the Department of Revenue
Submit the executed bond with your cigarette or tobacco-products license application. Wet-ink originals mailed whenever the state insists on them.
What it is and who needs it.
What the tobacco tax bond actually covers
North Carolina licenses cigarette distributors under G.S. 105-113.12 and tobacco-products dealers and manufacturers under G.S. 105-113.36, both through the Department of Revenue. A distributor handles non-tax-paid product, and the state wants a bond standing behind the excise tax owed before it is remitted.
The bond amount is twice the distributor’s average expected monthly tax liability, with a statutory minimum of $2,000 and a cap of $2 million. As your volume changes, the Department can adjust the required amount, and you file a replacement bond for the new figure.
The bond guarantees the tax you collect or owe — if you fail to remit, the Department can recover against it. Whatever amount the Department set, premiums start from $100, on the form the Department names for your license type. The application collects no credit information.
You need this bond if you are
One application, issued on the spot.
Submit the application with the bond amount the Department of Revenue set — the executed bond is generated instantly, ready to file.
Start the application →Common questions.
Other North Carolina bonds.
Tobacco tax bond, issued today.
Premiums from $100. Enter the amount the Department set and file the same day.