Under RCW chapter 82.24 and WAC 458-20-186, a Washington wholesale cigarette dealer must pay for tax stamps at the time of purchase unless it has prior Department of Revenue approval to defer payment and furnishes a surety bond equal to the proposed monthly credit limit. That is a separate filing from the wholesaler license bond, which RCW 82.24.520 sets at not less than $1,000. Confirm your amount on your deferred-payment approval.

What the deferred-purchase bond actually covers

You need this bond if you are

Your executed deferred-purchase bond is issued ready to file with the Washington Department of Revenue. Larger bond amounts may get a quick underwriter review within 48 hours.

1% of the bond amount, $100 minimum: Washington's cigarette wholesaler deferred-purchase bond under RCW 82.24, filed with the Department of Revenue. Apply now.

Wholesale Cigarette Dealer Bond — Deferred Purchase

Washington - Wholesale Cigarette Dealer - Deferred Purchase

Final premium can vary based on underwriting factors

How this works?

If you are a non profit select Corporation

All future bond correspondence and renewals will be sent to this address

Clear pricing.Instant issuance.