Florida — Cigarettes Tax Paid Distributor Bond
Buying cigarettes with Florida tax already paid does not remove the wholesale distributor's bond requirement. ABT's posted package identifies Tax-paid Distributor separately from Stamping Distributor—Cash and Stamping Distributor—Charge.
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- Recorded state
- Florida
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
Use the cigarette tax-paid classification on the accepted ABT-6032 instrument for the actual wholesale business. Do not select a stamping-credit or other-tobacco condition simply because the same package lists those activities.
- Who needs it
- Florida cigarette wholesale distributors operating in the tax-paid class. Match the CWD account and business activity with ABT before ordering; a retail dealer or public warehouse can have a different credential.
- Who it protects
- ABT-6032 binds the principal and surety jointly and severally to Florida. Its cigarette condition requires prompt accounting and payment of money due or becoming due for tax on the principal's operations, plus compliance with Chapter 210, Part I. Tax-paid stock does not erase that broader compliance condition.
Your bond option
This is the option on record for this bond.
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The bond amount describes the limit of the bond obligation, not the price. A listed amount does not establish what the requesting party requires. The premium is what you pay and must be confirmed for the actual option. An E&O limit, where listed, is separate errors and omissions insurance.
Sources
Have these ready
- Legal license applicant, CWD account and tax-paid-only activity.
- ABT's accepted cigarette Part I instrument and assigned amount.
- Estimated thirty-day tax liability and requested security dates.
- Complete sworn application, required signatures and certified power of attorney.
- Current ABT bond/license filing and electronic monthly-report instructions.
Questions about this bond
Why is a bond needed when the cigarettes are tax-paid?
The posted package expressly includes the tax-paid distributor class. The cigarette condition covers operational tax accounting/payment and compliance with Part I, not only a credit balance for unstamped purchases.
Does the $2,000 minimum fit every tax-paid account?
Section 210.08 uses 110 percent of estimated thirty-day liability with a $2,000 floor. Obtain ABT's actual accepted amount rather than assuming a flat minimum or no security.
Will this grant stamping-charge privileges?
No. Tax-paid, stamping-cash and stamping-charge are distinct classifications. A charge arrangement has separate approval and payment requirements.