Most states require that a tobacco product distributor provide a surety bond to guarantee payment of cigarette tax or tobacco product tax to the respective departments of revenue.  This surety bond falls within the miscellaneous surety category, as a financial guarantee. Although these bonds have typically not been overly attractive to standard surety markets, Surety One, Inc., will issue them for legitimate applicants regardless of credit condition. Visit us at, call (787) 333-0222 or (800) 373-2804, or email