Illinois — Cigarette Distributor Bond
Illinois cigarette-distributor applicants still file $2,500 licensing security in October 2026. Current section 4 ends that application-bond requirement on July 1, 2027, with a conditional release process; do not cancel existing security early.
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- Recorded state
- Illinois
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
Match the cigarette-distributor tax responsibility and physical licensed location on REG-4-A. This licensing bond is distinct from a historical stamp-credit arrangement or security for a particular unpaid tax debt.
- Who needs it
- Cigarette distributors obtaining Illinois licensing and stamp authority. Registration as a retailer of already-stamped packages does not itself grant distributor stamp-purchase authority.
- Who it protects
- Section 4 calls for a joint-and-several bond to IDOR conditioned on true and faithful compliance with the Cigarette Tax Act. Posted REG-4-A binds the principal and surety to Illinois' people for all amounts becoming due to IDOR under the selected law.
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
- Illinois Legislature — complete current35ILCS130/4 (opens in a new tab)Checked October 27, 2026
- Illinois IDOR — complete current cigarette programme (opens in a new tab)Checked October 27, 2026
- Illinois IDOR — completeREG4A (opens in a new tab)Checked October 27, 2026
- Illinois IDOR — completeREG4A instructions (opens in a new tab)Checked October 27, 2026
Have these ready
- Legal distributor and separate physical licensed location.
- Current application, cigarette-tax type and $2,500 security.
- Accepted effective period and instructions for any 2027 statutory release.
- Entity-specific originals/seals, original power of attorney and applicable countersignature.
- Separate electronic reporting/payment and manufacturer/escrow-compliance requirements.
Questions about this bond
Can I stop maintaining the bond now because the law changes in 2027?
No early cancellation follows from that future change. The application requirement continues through June 30, 2027; follow IDOR's accepted maintenance and conditional release directions.
Is the 2027 statutory release the same as ordinary cancellation?
Section 4 specifies release within ninety days after July 1, 2027 if tax payment is not delinquent/deficient. REG-4-A has a separate registered/certified notice and accrued-liability provision.
Will a retailer registration let me buy Illinois tax stamps?
The current programme reserves stamp purchases to licensed cigarette distributors. A retail registration or bond payment alone does not establish that authority.

