North Carolina tobacco products bonds.
From $100.
North Carolina wholesale dealers of tobacco products other than cigarettes (cigars, smokeless, pipe tobacco, vapor) post a tax bond with the Department of Revenue under G.S. 105-113.38A. The Secretary sets it at twice your average monthly tax liability, with a $2,000 floor — and pricing starts from $100, with your exact price shown at the application.
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How much does a North Carolina tobacco products bond cost?
1% of the bond amount, from $100. Enter your amount in the calculator for the exact price.
Three steps. One sitting.
No underwriting queue for the standard tobacco-products 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 bonds are issued as soon as you pay. Above $10,000, a soft pull may add a short review.
File with the Department of Revenue
Submit the executed bond with your tobacco-products dealer license application. Wet-ink originals mailed whenever the Department insists.
What it is and who needs it.
What the tobacco-products bond actually covers
North Carolina taxes tobacco products other than cigarettes — cigars, smokeless tobacco, pipe tobacco and vapor products — under Chapter 105, Article 2A, Part 3. A wholesale (and in some cases retail) dealer must post a tax bond with the Department of Revenue as a condition of the license.
The current bond authority is G.S. 105-113.38A. The Secretary of Revenue sets the amount proportional to anticipated tax liability — generally twice the dealer’s average expected monthly tax liability, with a $2,000 minimum and a $2,000,000 maximum. The Secretary periodically reviews the bond and can increase it as your liability grows.
One honest note: an older provision, G.S. 105-113.38, was repealed effective July 1, 2022; the live requirement now sits in 105-113.38A. The bond stands behind the excise tax you owe — if you fail to remit, the Department can recover against it. Pricing on the amount your notice names starts from $100, and 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 term is set on the carrier’s application; the premium covers the period shown there.
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 tobacco-products dealer license application. Wet-ink originals mailed whenever the Department insists.
What sets the price
The premium is 1% of the bond amount, $100 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 set — the executed bond is generated instantly, ready to file.
Start the application →Common questions.
Other North Carolina bonds.
Price and requirements checked on the carrier’s application, . Page updated .
Tobacco-products bond, issued today.
Pricing from $100. Enter the amount the Department set and file the same day.