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.
















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:
Your business details, the bond amount the Department set, and the effective date — that is the entire application.
The application collects no credit information, and most bonds are issued as soon as you pay. Larger amounts may get a quick review, and if a check ever runs it is a soft pull that won’t touch your score.
Submit the executed bond with your tobacco-products dealer license application. Wet-ink originals mailed whenever the Department insists.
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One honest note: an older provision, G.S. 105-113.38, was repealed effective July 1, 2022; the live requirement now sits in 105-113.38A.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 the application collects no credit information.
Submit the application with the bond amount the Department set — the executed bond is generated instantly, ready to file.
Start the application →Pricing from $100. Enter the amount the Department set and file the same day.