New Jersey — Cigarette Non-Resident Wholesalers Bond
New Jersey's currently linked license packet requires a $2,000 CD-3 performance bond from nonresident cigarette wholesalers. It distinguishes those wholesalers from direct-manufacturer-buying distributors, whose packet requirement is $6,000.
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- Recorded state
- New Jersey
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
Match the nonresident wholesale license, exact legal applicant and actual business place. Complete the separate CD-5 appointment of New Jersey's Secretary of State for service of process.
- Who needs it
- Nonresident wholesalers selling cigarettes to licensed retail dealers or their own outlets. Distributor stamp authority and a wholesaler's handling of already-stamped cigarettes are not interchangeable activities.
- Who it protects
- CD-3 binds the principal and authorized surety to New Jersey. Its condition requires proper performance of all licensee duties, discharge of liabilities, and compliance with the Cigarette Tax Act and Taxation Director's rules.
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
- NJ Taxation — current forms directory, complete relevant packet/return entries (opens in a new tab)Checked October 27, 2026
- NJ Taxation — complete currently linkedCWD-P/CD3/CD5 (opens in a new tab)Checked October 27, 2026
- NJ Taxation — completeCNR1 August2025 (opens in a new tab)Checked October 27, 2026
Have these ready
- Exact nonresident wholesale applicant and separately licensed business place.
- CD-3 $2,000 performance security and actual March 31 license-year end.
- CD-5 service-of-process appointment and applicable corporate/witness execution.
- Current renewal/continuation instructions rather than preprinted 2012 dates.
- Current CNR-1 wholesaler-tenth reporting and applicable schedules.
Questions about this bond
Do all nonresident wholesalers need the $6,000 distributor sum?
The linked packet expressly distinguishes $2,000 for nonresident wholesalers from $6,000 for distributors. Match the licensed role.
Does CNR-1's twentieth-day headline apply to wholesalers?
Its current instructions distinguish wholesalers, due the tenth following the period, from distributors, due the twentieth. A negative report is required when nothing occurred.
Is CD-5 the performance bond?
CD-5 appoints the Secretary of State for service of process for nonresident applicants. CD-3 is the separate performance bond.

