Oregon tobacco products tax bonds.
From $100.
The bond the Oregon Department of Revenue can require from a tobacco products (and cigarette) distributor as security for the tax it owes, under ORS 323.110. The Department sets the amount — up to twice your average monthly liability — and the price is 1% of the bond amount, $100 minimum. Your exact price appears at the application.
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How much does an Oregon tobacco products tax 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 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 state required, and the effective date — that is the application.
Issued on the spot
No credit check up to $10,000. Above $10,000, a soft pull may add a short review.
File with the Department of Revenue
Submit the executed bond to satisfy your distributor license. Wet-ink originals mailed whenever the state insists on them.
What it is and who needs it.
What the tobacco tax bond actually covers
Oregon licenses distributors of cigarettes and other tobacco products through the Department of Revenue. Under ORS 323.110, the Department may require a distributor (or applicant) to deposit security — most often a surety bond — to guarantee the tax it collects and owes.
The bond is payable to the State of Oregon through its Department of Revenue and conditioned on payment of all taxes, penalties, and other obligations of the distributor. By statute, the amount of security may not exceed twice the estimated average monthly tax liability shown in your monthly reports.
If you fail to remit the tax, the state can recover against the bond — and if the surety pays, you repay the surety. We issue the amount the Department set, priced from $100 with no credit check up to $10,000 in the application, on the bond form the Department names.
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 to satisfy your distributor license. Wet-ink originals mailed whenever the state insists on them.
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 of Revenue set — the executed bond is generated instantly, ready to file.
Start the application →Common questions.
Other Oregon bonds.
Price and requirements checked on the carrier’s application, . Page updated .
Tobacco tax bond, issued today.
Pricing from $100. Enter the amount the state required and file the same day.