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Indiana — Electronic Cigarette Tax Registration Bond

Indiana's Electronic Cigarette registration serves retailers of taxable open-system consumable material and vapor products. DOR's linked INTIME registration guide calls for a $1,000 bond, an uploaded copy and the original bond documents before registration is finalized.

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Recorded state
Indiana
Bond type
Cigarette / Tobacco Tax Bond
Category
Business operations & taxes

What this bond does

Match the business and open-system ECG-1A retail-dealer certificate to DOR's accepted registration undertaking. Closed-system cartridges have a separate tax/licensing route; selling only those does not require this open-system certificate.

Who needs it
Retail dealers applying for Indiana open-system Electronic Cigarette tax registration, including relevant remote sellers. Establish the taxable retail activity, location and existing registered-retail-merchant account.
Who it protects
The posted Open System Electronic Cigarette Tax Registration Certificate Bond binds the principal and surety to Indiana for $1,000. Its condition requires payment of license fees, license taxes, penalties and interest and performance of the incorporated Act's duties, obligations and liabilities, including amendments.

Your bond option

This is the option on record for this bond.

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.

Details for open-system electronic-cigarette registration

DOR distinguishes taxable open-system consumable material/vapor products from closed-system cartridges. Its current bulletin says a retailer selling only closed-system cartridges does not need ECG-1A; do not replace the actual open-system registration with a cigarette-stamp or OTP/closed-cartridge undertaking.

The linked INTIME guide's bond step requires an attached copy and original bond documents delivered to DOR Special Tax before registration can be finalized. Use current DOR delivery directions and the accepted $1,000 instrument; uploading a copy or paying the provider alone is not completed registration.

Current Bulletin 206, effective July 2025, states a two-year certificate period. That is separate from the model's continuing bond. Keep the retail-merchant certificate active: its expiry or revocation automatically revokes the associated electronic-cigarette certificate.

For surety cancellation, the model requires sixty days' written notice to both principal and DOR, with the period running from the Division's receipt. An earlier effective date can follow approval of a replacement bond. Principal-initiated cancellation instead requires a new bond filed with the Division and written notice to the surety, effective on the Division's receipt of the replacement.

Both cancellation provisions preserve earlier acts/omissions. The model also says DOR leniency or special delinquency arrangements do not release or reduce the surety's liability. Obtain accepted replacement/release instructions rather than treating a payment arrangement or certificate date as discharge.

Complete the owner/president execution and its notarial acknowledgment, corporate-secretary attestation where applicable, and surety/attorney-in-fact execution. The current programme requires monthly ECG-103 electronic filing/payment by the fifteenth; keep that separate from sales-tax and any applicable PACT reporting.

Purchase Now opens Propeller's Indiana registration-bond application in a new tab. Match the legal retail dealer, open-system activity, sum, effective date and DOR instrument, then complete INTIME/original-document filing and certificate approval. Provider payment does not issue the certificate or authorize every tobacco/vapor activity.

Sources

Have these ready

  1. Legal retail dealer, location and registered-retail-merchant account.
  2. Actual taxable open-system products and ECG-1A registration request.
  3. Accepted $1,000 bond, effective date and original-document delivery directions.
  4. Owner/president notarial acknowledgment, applicable corporate attestation and surety authority.
  5. INTIME copy/original filing, certificate approval and ECG-103 reporting.

Questions about this bond

Does a closed-cartridge-only retailer need ECG-1A?

DOR says the open-system certificate is not required when the retailer sells only closed-system cartridges, without taxable vapor products/consumable material. Match the actual activity to its separate tax route.

Is uploading a copy the last registration step?

The linked guide also requires the original bond documents at DOR Special Tax before registration can be finalized. Follow current delivery instructions and obtain certificate approval.

Does the certificate's two-year period end the continuing bond?

The model has its own cancellation/replacement provisions and preserves earlier liability. Certificate renewal, retail-merchant status and bond discharge are separate requirements.

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