Tennessee Tobacco Tax Stamp Affixing Agent Surety Bond
Wholesale dealers and jobbers, manufacturing distributors and any other licensee appointed as agent to purchase and affix cigarette tax stamps shall be licensed with the Tennessee Department of Revenue and post with the Commissioner a Tobacco Tax Stamp Affixing Agent Surety Bond for each separate location or place of business in the amount of 1% of the tax liability on an average month's purchases of tobacco products, not to be less than $2,000.00.
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