The bond a New Hampshire licensed tobacco wholesaler files with the Department of Revenue Administration so it can buy stamps and tobacco products on credit. It backs the tax owed under RSA 78 — file it on Form CD-18. Pricing is 1% of the bond amount, with a $100 minimum.
















No underwriting queue for the standard tobacco bond — enter your amount, pay, and file with the Department of Revenue Administration. Here is the whole thing:
Your business details, the bond amount your credit limit requires, and the effective date — that is the entire application.
The application collects no credit information, and most bonds issue the moment you pay. No impact on your score.
Submit the executed bond on Form CD-18 with your tobacco tax license application. Wet-ink originals mailed whenever the state insists on them.
New Hampshire taxes tobacco products under RSA Chapter 78 and licenses wholesalers through the Department of Revenue Administration. A wholesaler that wants to buy tax stamps and tobacco products on a credit basis, rather than paying tax up front, posts a bond so the state is covered for the tax it carries on account.
The bond is a three-party guarantee: on the wholesaler's default, the surety pays the wholesaler's outstanding tobacco-tax debt to the state, up to the bond amount. It is filed on Form CD-18, the Tobacco Tax Credit Bond, alongside the financial statement and credit references the Department requires.
Because the amount tracks the credit limit you request, there is no single statutory figure — enter the amount on your application and your exact price appears there. Pricing runs 1% of that requested amount, with a $100 minimum, on the form the Department names.
Submit the application with your required bond amount — the executed bond is generated instantly, ready to file with the Department of Revenue Administration.
Start the application →Priced at 1% of your bond amount ($100 minimum). Enter your required amount and file with the Department of Revenue Administration the same day.