An Oklahoma cigarette tax stamp bondmust be filed with state tax commission when operating as either a wholesaler or distributing agent of cigarettes.  Oklahoma statute defines a“wholesaler” as a person, firm or corporation primarily selling cigarettes and/or untaxed tobacco products to, and render service to retailers in the territory such person, firm or corporation chooses to serve.  The Oklahoma cigarette tax stamp bond is required from the wholesaler when the following criteria appl:  a.) purchases cigarettes directly from the manufacturer,  b.) at least seventy-five percent (75%) of whose gross sales are made at wholesale, c.) handles goods in wholesale quantities and sells through salespersons, advertising and/or sales promotion devices, d.) carries at all times at its principal place of business a representative stock of cigarettes for sale, and e.) comes into the possession of cigarettes for the purpose of selling them to retailers or to persons outside or within the state who might resell or retail such cigarettes to consumers. The Oklahoma cigarette tax stamp bond must be written in the amount of $25,000 for a wholesaler.  The statute defines a “Distributing Agent” as every person in the state who acts as an agent of any manufacturer located outside of the state by storing cigarettes or other tobacco products in this state received in interstate commerce subject to distribution or delivery to wholesalers upon orders received by said manufacturer in interstate commerce and transmitted to such distributing agent for fulfillment from such place of storage located in this state.  The Oklahoma cigarette tax stamp bond must be written for the distributing agent in the amount of $25,000.  The surety bond obligation for either permit type in contained an Oklahoma uniform form, number BT-157.  The Oklahoma cigarette stamp bond guarantees that the permittee will make and file with the Oklahoma Tax Commission, the reports, invoices and details of transactions and operations in cigarettes and/or tobacco products required by law, and by the rules and regulations of the Oklahoma Tax Commission, and shall well and truly pay, or cause to be paid, any and all cigarette stamp taxes, and penalties and interest thereon, due the State of Oklahoma.  Oklahoma surety leaderSurety One, Inc. issues cigarette and tobacco product tax bonds for ALL applicants in EVERY state, regardless of credit. Visit us at, call (787) 333-0222 or (800) 373-2804, or email for a Oklahoma cigarette tax stamp bond application or information about any bonding need.