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Washington unstamped-cigarette bonds.
From $100.

Under WAC 458-20-186, a licensed Washington wholesaler may set aside unstamped cigarette stock for sales to persons outside the state or to instrumentalities of the federal government, if it furnishes a surety bond equal to 80% of the tax that would be affixed to that stock. Pricing is 1% of the bond amount, with a $100 minimum.

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Lets a wholesaler hold unstamped cigarette stock for out-of-state and federal sales, under WAC 458-20-186

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Bond amount — 80% of the tax that would be affixed to the stock you set aside, under WAC 458-20-186

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From $100 — enter your required bond amount and apply to see your exact price

1% of bond amount$100 minimumNo credit review at the standard amountnot even a soft pull at the standard amountFastinstant underwriting for most

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How it works

Three steps. One sitting.

No underwriting queue for most standard cigarette bond applications — enter your amount, pay, and file with the Department of Revenue. Here is the whole thing:

TODAY · ONLINE

Apply online

Your business details, the bond amount the Department required, and the effective date — that is the entire application.

INSTANTLY, USUALLY

Issued on the spot

Most applications issue as soon as you pay. Larger amounts may get a quick review.

SAME DAY

File with the Department of Revenue

Submit the executed bond to satisfy your permission to hold unstamped stock. Wet-ink originals mailed whenever the Department insists on them.

About this bond

What it is and who needs it.

What the unstamped-cigarette bond actually covers

Washington taxes cigarettes under RCW 82.24 through stamps affixed to each pack. Some sales, though, run to buyers entitled to receive product before the tax is paid — RCW 82.24.260 names licensed wholesalers, federal instrumentalities selling to authorized military personnel, and Indian tribal organizations selling to enrolled members.

Separately, WAC 458-20-186 lets a licensed wholesaler set aside, without stamping, the portion of its stock reasonably necessary for sales to persons outside this state or to instrumentalities of the federal government — so long as it has furnished a surety bond to the Department.

The bond is sized by rule — 80% of the tax that would be affixed to the cigarettes you set aside (WAC 458-20-186). The bond guarantees that the unstamped stock is handled and accounted for as the law requires — if the state is owed, it can recover against the bond, and if the surety pays, you repay the surety. Pricing starts from $100 and your exact number appears at application.

RCW 82.24 / WAC 458-20-186 (unstamped stock)Under WAC 458-20-186, a licensed Washington wholesaler may set aside, without stamping, the portion of its stock reasonably necessary for conducting sales to persons outside this state or to instrumentalities of the federal government, so long as it has furnished a surety bond in a sum equal to eighty percent of the amount of tax that would be affixed to the cigarettes set aside. RCW 82.24.260 identifies who may lawfully receive unstamped cigarettes. Confirm your amount with the Department.

You need this bond if you are

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A licensed cigarette wholesaler holding unstamped stock for authorized receivers

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Selling into interstate or tribal channels that receive cigarettes before stamping

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Setting aside unstamped product for out-of-state or federal sales under WAC 458-20-186

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Renewing or resizing your unstamped-stock bond as your inventory changes

One application, issued on the spot.

Submit the application with the bond amount the Department set — the executed bond is generated instantly, ready to file.

Start the application →

FAQ

Common questions.

What does this bond let me do?It lets a licensed Washington wholesaler set aside unstamped cigarette stock — the portion reasonably necessary for sales to persons outside this state or to instrumentalities of the federal government — under WAC 458-20-186.

How is this different from the deferred-purchase bond?This unstamped bond covers stock held without stamps affixed for authorized receivers. The separate deferred-purchase bond lets a wholesaler defer payment for the stamps it does buy. They cover different activities; some wholesalers carry both.

How much is it?The premium is 1% of your bond amount, with a $100 minimum. Under WAC 458-20-186 the bond amount is 80% of the tax that would be affixed to the stock you set aside. Enter your figure and apply to see your exact price.

Is there a credit check?The application collects no credit information at the standard amount for this bond. Most applications approve instantly.

Who is the bond payable to?The Washington Department of Revenue, for the benefit of the state. It runs concurrently with your wholesaler license, so it must stay in force as long as you hold unstamped stock under that permission.

Which A-rated carriers underwrite these bonds?Typically Arch Insurance Company (A.M. Best A+) or Nationwide Mutual Insurance Company (A.M. Best A). Which one writes your bond depends on the bond type and your state. The carrier's name and official signature are printed on the bond you receive.

How do I contact Light RFP about this bond?Email insurance@lightrfp.com. It reaches the bond team at Light RFP Risk Management Services LLC (NY DFS License # PC-1978982). Write to us about quotes, applications, bond forms or certificates. We will respond within 24 hours.

Related bonds

Other Washington bonds.

Unstamped-cigarette bond, issued today.

Pricing from $100. Enter the amount the Department set and file the same day.

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Your premiumfrom $100

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