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 we issue it at a flat 3% with no credit check.
















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:
Your business details, the bond amount the state required, and the effective date — that is the entire application.
No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed bond to satisfy your distributor license. Wet-ink originals mailed whenever the state insists on them.
Bond amount × 3% = your premium, one-time, $275 minimum. Enter the figure on your Department of Revenue notice and the premium updates.
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, at a flat 3% with no credit check, on the bond form the Department names.
Submit the application with the bond amount the Department of Revenue set — the executed bond is generated instantly, ready to file.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, flat 3%, $275 minimum. Enter the amount the state required and file the same day.