OR 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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Apply to filed in 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 entire application.
Issued on the spot
The application collects no credit information, and most amounts issue with no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick 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 fields in the application, on the bond form the Department names.
You need this bond if you are
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.
Tobacco tax bond, issued today.
Pricing from $100. Enter the amount the state required and file the same day.