WA cigarette deferred-purchase bonds.
From $100. Enter your amount.
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 runs from $100 based on the amount the Department set — your exact price appears at the application, and pricing is 1% of the bond amount, with a $100 minimum.
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Apply to filed in 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 entire application.
Issued on the spot
Most applications issue 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 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
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.
Cigarette deferred-purchase bond, issued today.
Pricing from $100. Enter the amount the Department set and file the same day.