Washington — Wholesale Cigarette Dealer Bond
Washington's cigarette wholesaler application includes the $5,000 proper-performance undertaking. WAC 458-20-186 allows Revenue to determine a higher amount and requires security to run concurrently with the license. Prepare the actual wholesale business, account and location before applying.
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- Recorded state
- Washington
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
The required undertaking supports the cigarette wholesaler's duties and liabilities under chapter 82.24 RCW. The Department's same packet prints separate deferred-purchase and unstamped-stock undertakings; do not assume this purchase supplies those additional permissions.
- Who needs it
- The business purchasing, selling or distributing cigarettes to retailers for resale under a Washington cigarette wholesaler license. Other tobacco products require their separate endorsement; a retail cigarette or vapor endorsement alone is not this wholesale license.
- Who it protects
- The required proper-performance condition runs to Washington for the wholesaler's duties and liabilities under chapter 82.24 RCW, with full compliance with that law, WAC 458-20-186 and incorporated amendments. The principal and surety bind themselves jointly and severally. It does not cover the wholesaler's own business losses.
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
- Washington Revenue — complete posted Wholesale Cigarette Dealers Bonding packet (opens in a new tab)Checked October 27, 2026
- Washington Revenue — complete current Cigarette, Tobacco and Vapor endorsements page (opens in a new tab)Checked October 27, 2026
- Current WAC458-20-186 — complete selected subsections202,203,301 (opens in a new tab)Checked October 27, 2026
Have these ready
- Legal wholesaler, Department account and actual licensed business location.
- Required $5,000 performance condition or higher Department-assigned sum.
- Concurrent license/bond period and any replacement/cancellation notice.
- Principal and surety execution, seals and current filing instructions.
- Separate Department requests for stamp-credit or unstamped-stock security, if applicable.
Questions about this bond
Does the $5,000 undertaking include stamp-credit permission?
No. The packet treats deferred purchases separately. Department approval and a bond equal to the proposed monthly credit limit are required for that privilege; stamp payments then have their own thirty-day schedule.
Is unstamped-stock security always optional?
Not when the operation triggers the additional requirements. Current rules require prior written permission beyond seventy-two hours and separate security for specified stock set aside for interstate/federal business. Confirm the actual authority and amount with Revenue.
Is this a perpetual bond regardless of my license dates?
The WAC requires security concurrent with the cigarette wholesaler license, which lasts one year from issuance. Match the actual period and maintain approved replacement or continuation as required.
Is cancellation notice the same as the stamp-payment deadline?
No. The posted undertaking uses forty-five days after receipt of surety cancellation notice. The thirty-day period in the deferred-purchase section concerns paying for stamps, not general cancellation.