Washington unstamped-cigarette bonds.
From $100.
Under WAC 458-20-186, a licensed Washington wholesaler may set aside unstamped cigarette stock for sales to persons outside the state or to instrumentalities of the federal government, if it furnishes a surety bond equal to 80% of the tax that would be affixed to that stock. Pricing is 1% of the bond amount, with a $100 minimum.
Trusted by industry leaders
















How much does a Washington unstamped-cigarette 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 permission to hold unstamped stock. Wet-ink originals mailed whenever the Department insists on them.
What it is and who needs it.
What the unstamped-cigarette bond actually covers
Washington taxes cigarettes under RCW 82.24 through stamps affixed to each pack. Some sales, though, run to buyers entitled to receive product before the tax is paid — RCW 82.24.260 names licensed wholesalers, federal instrumentalities selling to authorized military personnel, and Indian tribal organizations selling to enrolled members.
Separately, WAC 458-20-186 lets a licensed wholesaler set aside, without stamping, the portion of its stock reasonably necessary for sales to persons outside this state or to instrumentalities of the federal government — so long as it has furnished a surety bond to the Department.
The bond is sized by rule — 80% of the tax that would be affixed to the cigarettes you set aside (WAC 458-20-186). The bond guarantees that the unstamped stock is handled and accounted for as the law requires — if the state is owed, it 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 permission to hold unstamped stock. 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 .
Unstamped-cigarette bond, issued today.
Pricing from $100. Enter the amount the Department set and file the same day.
