Liquor Wholesaler Tax Bond
ADOR luxury tax bond for liquor wholesalers under A.R.S. § 42-3351
Arizona liquor wholesalers must file a tax bond with the Department of Revenue equal to twice estimated monthly luxury tax, with a $2,000 minimum, unless exempt for timely payment history.
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An Arizona liquor wholesaler bond secures payment of spirituous, vinous, and malt liquor luxury taxes and related obligations.
The surety bond guarantees that the principal will perform the duties required under A.R.S. § 42-3351 up to the penal sum.
A claim may arise if the principal fails to comply with the bonded Arizona obligation or causes covered loss to the obligee or protected parties.
If a claim is valid, the surety may pay up to the bond penalty according to the bond terms; the principal remains liable to reimburse the surety.
Amount, premium, term, and the authority that requires this filing.
Wholesalers of spirituous, vinous, and malt liquors in Arizona generally need this ADOR bond unless they qualify for the 24-month timely-payment exemption.
File the ADOR-prescribed bond form in an amount fixed by the department (twice estimated monthly tax, not less than $2,000).
Share your license type, court order, or obligee form and the exact penal sum required by Arizona Department of Revenue (ADOR).
We review credit and filing details, then quote premium options through licensed surety markets.
Once approved, we issue the bond for delivery to State of Arizona or for your Arizona filing package.
The amount is Twice estimated monthly luxury tax liability, minimum $2,000 (department may adjust); exemption possible after 24 consecutive months of timely payments, as set under A.R.S. § 42-3351 and confirmed with Arizona Department of Revenue (ADOR).
The obligee is typically State of Arizona. Always match the exact name on the Arizona form.
Many Arizona filings can be underwritten the same day when documents and credit are complete; complex amounts may take longer.
Not always. Premium and collateral options vary by credit and bond size — ask for markets that still write the risk.
Most bonds renew on the term shown (1 Year). Keep continuity so your Arizona license or filing does not lapse.
Next step
We’ll match the requirement and route the application.
Apply for this bond