The tax-security bond a Maryland cigarette or tobacco wholesaler files with the Comptroller. The minimum is $10,000, and the Comptroller sets the amount to your tax exposure. Premium is 1% of the bond amount, $100 minimum — the exact price is set by your bond amount in the on-page calculator.
















A fast application for the standard cigarette bond — enter your amount, apply, and file with the Comptroller. Here is the whole thing:
Your business details, the bond amount your license requires, and the effective date — that is the entire application.
The application collects no credit information — your exact premium is set by bond amount. Most applications approve instantly and issue on the spot; larger amounts may get a quick review.
Submit the executed bond with your tobacco license application. Wet-ink originals mailed whenever the state insists on them.
Maryland licenses cigarette and other-tobacco-products wholesalers through the Comptroller of Maryland. A wholesaler buys tax stamps and remits the tobacco tax, and the Comptroller wants a tax-security bond standing behind that tax before it is fully settled.
For cigarette wholesalers the minimum bond is $10,000; the Comptroller sizes the amount to your stamp purchases and tax exposure. The bond guarantees that you file your reports and pay the tobacco tax when it becomes due.
A wholesaler in continuous compliance for five years may be exempted from posting security; those who don’t post a bond and aren’t exempt typically authorize the Comptroller to direct-debit amounts due. Whatever amount applies, premiums start at $100, and the application collects no credit information.
Submit the application with your required bond amount — your exact premium (from $100) is set and the executed bond is generated, ready to file with the Comptroller.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, premium from $100. Enter your required amount and file with the Comptroller the same day.