Tennessee Tobacco Tax Stamp Affixing Agent Bond

How much does a tobacco tax stamp affixing agent bond cost in Tennessee?

The Tennessee Commissioner of Revenue requires all tobacco tax stamp affixing agents to post a surety bond in an amount equal to 1% of their estimated tax liability over an average month-long period. The minimum bond requirement is $2,000.

These bonds are subject to underwriting, but the experts at SuretyBonds.com will work hard to get you the bond you need for the lowest rate possible.

Submit a bond request or call 1 (800) 308-4358 to receive your free surety bond quote.

Why do I need this bond?

By posting a tobacco tax stamp affixing agent’s bond, the principal (affixing agent) promises to perform all duties in full compliance with the Tennessee Code Annotated Section 67-4-1006. Specifically, this bond ensures that the principal promptly and properly accounts to the state for the distribution of all stamped and unstamped tobacco products and pays all monies, interest, and penalties that may be assessed against him or her for the improper or illegal affixing of tax revenue stamps and/or the distribution, sale, or disposal of untaxed products according to law.

What’s the fine print?

Tennessee tobacco affixing agent bonds remain in full force until the principal or the surety requests that liability be terminated. The surety can cancel this bond at any time by giving the Commissioner 60 days’ notice by registered mail of its intention to terminate.

How to become a tobacco affixing agent in Tennessee

To become legally registered to affix tax stamps in Tennessee, applicants must provide the following information:

• reason for applying
• opening date (or approximate opening date) of the business at the location or the date of the first sale made in Tennessee if registering as an out-of-state business
• number of months sales and/or use tax will be reported
• exact location of the business
• business phone number
• record storage address for audit purposes
• federal employer’s identification number, if applicable

Complete licensing information can be accessed via the "Additional Resources" section of this page.

Kick-start the licensing process by getting the surety bond you need.

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Additional Resources

Tennessee Department of Revenue: Tobacco Taxes Forms

Tennessee Department of Revenue: Tobacco Registration and Licensing

Tennessee Department of Revenue: Application for Registration

Cigarette and Tobacco Tax Credit Bond

Tobacco Tax Stamp Affixing Agent Bond

Tennessee Code Title 67, Chapter 4, Part 10: Tobacco Tax Law