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Alabama Non-Participating Tobacco Manufacturer Surety Bond

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The Alabama Department of Revenue, Business & License Tax Division, Tobacco Tax Section is responsible for the collection of excise tax of non-participating tobacco manufacturers or importers. The department provides an online system for tax reporting and an EFT system for tax payments. The Code of Alabama 1975, Sections 6-12-3 and 6-12A-5 provides the requirements for the permitting of Non-Participating Tobacco Manufactures who intend to sell cigarettes in Alabama. Non-participating tobacco manufacturers will need to complete the annual certificate of compliance and pay any taxes due. Those that fail to pay the taxes may have a surety bond requirement imposed by the Department in a bond amount that covers the amount of anticipated taxes on an annual basis.

Surety Bond and Permit Requirements:

  1. Completion of the Permit Application.
  2. Payment of taxes, fees, penalties, and interest which may be now due or may become due.
  3. The tax return and remittance of fees are due by the 20th day of month for the preceding month.
  4. A surety bond in the amount of $25,000 is required or a surety bond in the greatest required escrow amount due for any of the 12 preceding calendar quarters, whichever is greater. The original bond will need to be filed with the State.

How Much Will This Bond Cost?

The premium that you pay for an Alabama Non-Participating Tobacco Manufacturer Surety Bond is dependent on credit and the bond amount required. Premiums for bond amounts over $10,000 start at 1% with good credit. Contact our Surety Bond Specialists for a free quote that fits your specific situation.

Did You know?

A non-participating wholesaler is required to submit a report of tax paid for products stamped or sold each month.

Related Links:

Alabama Department of Revenue
Alabama Department of Revenue - Tobacco Tax
Alabama Non-Participating Tobacco Importer Bonds

More Surety Bond Questions?

Check out our FAQ page Or What’s a Surety Bond? page. Should you need or choose to buy a surety bond, buy from us. SuretyGroup.com has been underwriting surety bonds throughout the U.S. for more than 35 years. When you work with us, you enjoy the unique benefit of dealing with a team of highly experienced surety agents with in-house underwriting authority. This allows you to receive competitive, low rates, quick approvals, and immediate bond delivery. In most cases, your bond will be delivered within 24 hours after you apply for it.


For a downloadable application.