Massachusetts imposes an excise tax excise on the selling, consuming or giving of cigarettes. All sellers of cigarettes and smokeless tobacco must be licensed and provide a Massachusettes cigarette excise tax bond.  The bond amount varies and is set by the Maryland Department of Revenue, Division of Alcohol and Tobacco.  The surety bond obligation is that the licensee will comply with all the provisions of such laws under which he is licensed, including payment of all excise taxes, interest, penalties or forfeitures as prescribed in accordance with the provisions of Chapter 64C of the Massachusetts statute.  The cigarette excise tax surety bond must be renewed by the 30th of June, of each year. The nations surety leaderSurety One, Inc., will issue all tobacco excise tax bond types for all applicants regardless of credit condition. Visit, call (787) 333-0222 or (800) 373-2804, or email, for a Massachusetts cigarette excise tax bond application or information about any surety bond need.  We bond in EVERY state!