Iowa — Cigarette Wholesaler And Tobacco Subjobber Bond
Iowa's combined wholesaler/subjobber caption does not automatically mean a $3,500 bond. The cigarette-wholesaler requirement is $2,500; the separate $1,000 tobacco-distributor requirement applies to a different role from a tobacco subjobber.
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- Recorded state
- Iowa
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
Match the cigarette-wholesaler permit and tobacco-subjobber license to the business you actually conduct. Buying other tobacco products from a distributor for resale to nonconsumers is not the same statutory activity as importing or manufacturing them as a distributor.
- Who needs it
- Businesses wholesaling cigarettes and acting as tobacco subjobbers. A grocery chain merely moving stock between its own outlets is not performing a cigarette-wholesaler transaction under the current rule.
- Who it protects
- For the cigarette permit, section 453A.14 requires security in favor of Iowa for taxes, damages, fines, penalties and costs adjudged against the permit holder for violating the cigarette subchapter. A tobacco-distributor bond has a different compliance/tax-payment condition; do not assume the combined caption substitutes one for the other.
Your bond option
This is the option on record for this bond.
- Bond optionPurchase Now (opens in a new tab)Continue to our secure checkout partner, Propeller (opens in a new tab).
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
- Iowa2026 — complete453A.14 (opens in a new tab)Checked October 27, 2026
- Iowa — complete selected current231.1–3 (opens in a new tab)Checked October 27, 2026
- Iowa2026 — complete453A.42 (opens in a new tab)Checked October 27, 2026
- Iowa2026 — complete453A.44 (opens in a new tab)Checked October 27, 2026
- Iowa — complete selected current232.1–3 (opens in a new tab)Checked October 27, 2026
Have these ready
- Legal business and Iowa cigarette-wholesaler/tobacco-subjobber account details.
- Actual resale, import, manufacturing and internal-transfer activities.
- Cigarette business locations and statewide subjobber activity.
- Revenue's required sum and any separately required distributor/aggregate condition.
- Accepted security period, electronic submission and execution instructions.
Questions about this bond
Does the combined name automatically require $3,500?
No. Current cigarette-wholesaler security is $2,500. The additional $1,000 tobacco-distributor bond is not a blanket subjobber requirement. Have Revenue match the amount to your actual roles.
Is a subjobber the same as a tobacco distributor?
The statute distinguishes them. A subjobber buys from a distributor and resells to nonconsumers; importing, manufacturing or other defined distributor activity can create different licensing and security duties.
Can one aggregate cover an additional tobacco-distributor role?
The rule permits eligible aggregation when the security can discharge either cigarette or tobacco liability and meets the required total. Ask Revenue to confirm the actual instrument and roles rather than relying on this listing's caption.

