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The tax bond a Florida cigarette distributing agent files with the Division of Alcoholic Beverages and Tobacco (ABT) before a permit is issued. The amount is set by statute at 110% of your estimated 30-day tax liability, with a $2,000 floor. The premium is 1% of the bond amount, $100 minimum.
















No underwriting queue for the standard cigarette tax bond — enter your amount, pay, and file with ABT. Here is the whole thing:
Your business details, the bond amount ABT set, and the effective date — at the standard amounts, that is the entire application.
No credit fields at standard amounts, and no waiting for most applicants — the executed bond is generated as soon as you pay. Larger amounts may get a quick review, which is a soft pull that never affects your score.
Submit the executed bond on form ABT-6032 with your distributing-agent permit application to your district licensing office. Wet-ink originals mailed whenever the Division insists.
Florida taxes cigarettes under Chapter 210, Part I, Florida Statutes, and licenses the trade through the DBPR Division of Alcoholic Beverages and Tobacco (ABT). A distributing agent — a business that receives and distributes cigarettes for cigarette manufacturers — must post a bond under F.S. 210.08 (and F.S. 210.05(3)(b)) before ABT issues the permit.
The bond guarantees the taxes you owe the state. Its amount is set at 110% of your estimated tax liability for 30 days, but not less than $2,000. File it on the Division's surety bond form, DBPR ABT-6032, with your permit application.
No active bond, no permit — and if the bond lapses or is cancelled, ABT can enjoin further transactions. If the surety pays unremitted tax, you repay the surety. Premiums start at $100; at the standard amounts the application collects no credit information, though larger amounts may get a quick soft-pull review that never affects your score.
Submit the application with the bond amount ABT set — the executed bond is generated instantly, ready to file on form ABT-6032.
Start the application →Premiums from $100. Enter the amount ABT set and file the same day.