Tennessee — Tobacco Affixing Agent Bond
Tennessee tobacco affixing-agent security is required for each separate location or place of business. The minimum is $2,000, with the assigned amount based on the rule's tax-liability calculation. Use the actual appointed licensee, location and Revenue request before applying.
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- Recorded state
- Tennessee
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
The undertaking supports a licensed manufacturing distributor, wholesale dealer/jobber or other licensee appointed to purchase and affix cigarette tax stamps or pay tobacco tax in the prescribed manner. It is distinct from the separate Tobacco Manufacturer's Warehouse and Cigarette and Tobacco Tax Credit undertakings.
- Who needs it
- The actual Tennessee licensee seeking or maintaining affixing-agent appointment at the named location. Revenue may refuse or revoke appointment under its rules; buying security does not itself appoint the applicant.
- Who it protects
- The posted Tobacco Affixing Agent condition runs to Tennessee for taxes, penalties and interest connected with the licensed affixing activities during the undertaking's effective period. Principal and surety bind themselves jointly and severally, up to the penal sum, and earlier accrued liability survives cancellation. It is not the agent's own business-loss insurance.
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
- Tennessee Revenue — complete currently posted Tax Bond, selected Tobacco Affixing Agent condition (opens in a new tab)Checked October 27, 2026
- Tennessee official rule1320-04-03 — complete selected .01 appointment provision (opens in a new tab)Checked October 27, 2026
- Tennessee Revenue — complete current tobacco forms index (opens in a new tab)Checked October 27, 2026
Have these ready
- Actual tobacco licensee, legal entity/address and affixing location.
- Revenue-confirmed resident/nonresident tax-liability calculation and required sum.
- Tobacco Affixing Agent selection and continuing effective date on the approved Tax Bond.
- Both principal and surety attorney-in-fact notarizations and applicable Power of Attorney attachment.
- Revenue's current filing and appointment-acceptance instructions.
Questions about this bond
Can one $2,000 undertaking automatically cover all locations?
No. The rule calls for security for each separate location or place of business, and $2,000 is only the minimum. Revenue's tax-liability calculation determines the actual required amount.
Which condition on the shared Tax Bond applies?
Use Tobacco Affixing Agent for the actual appointment. The same document also prints beer, liquor, warehouse and business-tax classes with different conditions. The separately listed tax-credit undertaking is not automatically included.
Does the posted form require both signatures notarized?
Yes. It has separate acknowledgments for the principal and surety attorney-in-fact. Its instruction requires a copy of the authority document when an attorney-in-fact executes for any party.
Does checkout authorize me to affix stamps?
No. Complete Revenue's licensing, appointment and filing requirements, then follow the applicable stamp-purchase and reporting procedures. The posted undertaking is continuing, with the form's sixty-day surety-notice route and surviving earlier liability.