A Georgia tobacco distributor that buys tax stamps on account posts a bond with the Department of Revenue under O.C.G.A. § 48-11-16. The commissioner sets the amount, sized to your stamp purchases — and we issue it at a flat 3% with no credit check.
















No underwriting queue for the standard tobacco bond — enter your amount, pay, and file with the Department of Revenue. Here is the whole thing:
Your business details, the bond amount the state required, and the effective date — that is the entire application.
No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed bond with your tobacco distributor permit. Wet-ink originals mailed whenever the state insists on them.
Bond amount × 3% = your premium, one-time, $275 minimum. Enter the amount the commissioner set and the premium updates.
Georgia taxes cigarettes through a tax stamp affixed to each pack. Under O.C.G.A. § 48-11-16, the commissioner can permit a licensed distributor to buy stamps on account rather than paying up front — but only if the distributor posts a bond securing payment for the stamps delivered.
The amount is set by the commissioner — sufficient, in the commissioner's opinion, to secure the stamps you take on account. The bond is conditioned on you paying all taxes, fees, penalties, and interest and complying with the Department of Revenue's rules. Stamps bought on account are due by the 20th of the following month.
It is a three-party arrangement: you (the principal), the surety, and the State of Georgia (the obligee). If you fail to pay for stamps taken on account, the state recovers against the bond — and if the surety pays, you repay the surety. We issue the amount the commissioner set, at a flat 3% with no credit check.
Submit the application with the bond amount the commissioner set — the executed bond is generated instantly, ready to file with the Department of Revenue.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, flat 3%, $275 minimum. Enter the amount the commissioner set and file the same day.