Every non-resident licensed cigarette wholesale dealer must file a bond of not less than $2,000 with the New Jersey Division of Taxation to guarantee performance under the Cigarette Tax Act. At a flat 3% the $2,000 bond lands at our $275 minimum, the same for everyone.
















License bonds are the simplest thing in surety. Here's the entire process:
Business details, your applicant county, and an effective date. That's the application — no financials, no credit check section.
License bonds like this are among the thousands of bond types that issue right after purchase. At most, 1–2 business days.
Your executed bond arrives by email, ready to file with your cigarette wholesaler license application or renewal. Wet-ink original mailed on request.
$2,000 bond × 3% = $60, which is below our $275 minimum — so every term is $275, the floor for the smallest bonds.
New Jersey taxes cigarettes through stamps affixed to each pack. An out-of-state (non-resident) wholesale dealer who sells into New Jersey is licensed by the Division of Taxation and must post a bond standing behind the proper performance of its duties and the discharge of its tax liabilities under the Cigarette Tax Act.
The bond is filed as principal (you) and surety (the carrier), runs concurrently with your wholesale dealer's license, and is for the benefit of the State. If a wholesaler fails to remit tax it owes or otherwise violates the act, the State can recover against the bond.
It is not insurance for you — if the surety pays a claim, you repay the surety. The minimum bond is $2,000; if Taxation sets a higher amount on your particular license, send us the figure and we re-issue at a flat 3%.
These are the actual issuing fields — no credit check section, because this bond doesn't have one.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
$275 flat, five-minute application, bond often issued in the same sitting. Free until issued.