North Carolina tobacco & cigarette tax bonds.
From $125.
The bond a North Carolina cigarette or tobacco-products distributor files with the Department of Revenue, sized to the excise tax you owe. The Department sets the amount at twice your average monthly tax liability — premiums start from $125, and priced at 1% of the bond amount plus a $25 fee, with a $125 minimum. Your exact price appears at the application.
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How much does a North Carolina tobacco & cigarette tax bond cost?
1% of the bond amount plus a $25 fee, from $125. Enter your amount in the calculator for the exact price.
Three steps. One sitting.
No underwriting queue for the standard tobacco tax bond — enter your amount, pay, and file with the Department of Revenue. Here is the whole thing:
Apply online
Your business details, the bond amount the Department set, and the effective date — that is the application.
Issued on the spot
No credit check up to $10,000, and most applicants are approved and issued as soon as they pay. Above $10,000, a soft pull may add a short review.
File with the Department of Revenue
Submit the executed bond with your cigarette or tobacco-products license application. Wet-ink originals mailed whenever the state insists on them.
What it is and who needs it.
What the tobacco tax bond actually covers
North Carolina licenses cigarette distributors under G.S. 105-113.12 and tobacco-products dealers and manufacturers under G.S. 105-113.36, both through the Department of Revenue. A distributor handles non-tax-paid product, and the state wants a bond standing behind the excise tax owed before it is remitted.
The bond amount is twice the distributor’s average expected monthly tax liability, with a statutory minimum of $2,000 and a cap of $2 million. As your volume changes, the Department can adjust the required amount, and you file a replacement bond for the new figure.
The bond guarantees the tax you collect or owe — if you fail to remit, the Department can recover against it. Whatever amount the Department set, premiums start from $125, on the form the Department names for your license type. No credit check up to $10,000.
You need this bond if you are
Claims, renewal, filing, and what sets the price.
If a claim is made
A claim comes from the party the bond protects, the obligee named on the form, when the duty the bond guarantees is not met.
The surety investigates and pays a valid claim, up to the bond amount. You then repay the surety: a surety bond is a guarantee of your performance, not insurance for you.
Renewal and term
The premium covers a one-year term from the effective date you choose.
Renew before the expiry date to keep the bond in force: the license, permit or contract it backs expects continuous coverage.
How to file it
File with the Department of Revenue. Submit the executed bond with your cigarette or tobacco-products license application. Wet-ink originals mailed whenever the state insists on them.
What sets the price
The premium is 1% of the bond amount plus a $25 fee, $125 minimum: the amount the obligee sets moves the price, not your business profile.
No credit check up to $10,000. Above that, the carrier may run a soft pull, which never affects your score.
Where a check runs, it decides approval; the rate is the same for everyone approved.
One application, issued on the spot.
Submit the application with the bond amount the Department of Revenue set — the executed bond is generated instantly, ready to file.
Start the application →Common questions.
Other North Carolina bonds.
The same bond in nearby states.
Price and requirements checked on the carrier’s application, . Page updated .
Tobacco tax bond, issued today.
Premiums from $125. Enter the amount the Department set and file the same day.