Washington cigarette deferred-purchase bonds.
From $100.
A Washington cigarette wholesaler normally pays for tax stamps at the time of purchase. With Department of Revenue approval, a wholesaler can defer that payment by furnishing a surety bond equal to the approved monthly credit limit under WAC 458-20-186. Pricing is 1% of the bond amount, with a $100 minimum.
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How much does a Washington cigarette deferred-purchase 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 most standard cigarette bond applications — 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 required, and the effective date — that is the application.
Issued on the spot
Most applications issue 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 to satisfy your deferred-payment approval. Wet-ink originals mailed whenever the Department insists on them.
What it is and who needs it.
What the deferred-purchase bond actually covers
Washington taxes cigarettes under RCW 82.24, collected through tax stamps that a wholesaler affixes to each pack. The default rule is that payment for stamps is due at the time of purchase.
A licensed wholesaler with prior Department of Revenue approval can defer that payment — buying stamps on account and settling later — but only if it furnishes a surety bond to guarantee the deferred tax. The bond runs to the Department for the benefit of the state.
The amount is set by the Department: WAC 458-20-186 puts the bond at the proposed monthly credit limit the Department approves. If you fail to pay the deferred tax, the state can recover against the bond — and if the surety pays, you repay the surety. Pricing starts from $100 and your exact number appears at application.
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 deferred-payment approval. Wet-ink originals mailed whenever the Department 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 set — the executed bond is generated instantly, ready to file.
Start the application →Common questions.
Other Washington bonds.
Price and requirements checked on the carrier’s application, . Page updated .
Cigarette deferred-purchase bond, issued today.
Pricing from $100. Enter the amount the Department set and file the same day.