A Cigarette For Dollars Seminar
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No. Effective January 1, 2019, a tobacco bond will not be required for a Cigarette Tax Stamps or Other Tobacco Products (OTP) Tax account. Seneca You should be 19 or older to purchase tobacco on-line. No, the statute requires a distributor purchasing stamps on credit to acquire a surety bond, and the amount of that bond have to be equal to 110% of the distributor’s estimated tax legal responsibility for 30 days, however not less than $2,000. Code Section 12-21-735(E)(7) states that in order to acquire stamps utilizing the 30-day credit plan, a distributor must post a bond in an amount equal to 110% of the distributor’s estimated monthly tax legal responsibility, but not lower than $2,000.
Since no return shall be filed with respect to cost of the Cigarette Tax (an informational report will as a substitute be filed), claims for refund have to be filed inside two years from the date the tax stamps were bought.



