In the State of Wisconsin dealers and sellers of cigarettes and tobacco products are required to provide a Wisconsin cigarette tax bond or Wisconsin tobacco products tax bondwhen the seller or distributor has failed to file his/her monthly returns and/or fail to pay the appropriate taxes when due.  The permits for these classes of bonds are regulated by Chapters 66, 71, 77, 78, or 139, of the Wisconsin Statutes. The Secretary of Revenue has the authority to fix the amount of bond required, however these bond amounts are usually small.  The Department of Revenue website is an excellent resource for permit information as well as the responsibilities a permit holder.  The Wisconsin cigarette tax bond guarantees that the permittee will comply with all of the provisions of the Wisconsin Statutes indicated above, and pay all taxes, interest, and penalties promptly when due. The Wisconsin tobacco products tax bond is written on the same form and guarantees exactly the same terms.  The surety leaderSurety One, Inc. issues cigarette and tobacco product sales and excise tax bonds for all applicants regardless of credit condition. Visit us at, call (787) 333-0222 or (800) 373-2804, or email for a Wisconsin cigarette tax bond application or information about any bond need.