The Tennessee Department of Revenue requires all tobacco tax stamp affixing agent surety bond providers to post a bond equal to 1% of their estimated tax liability over a typical month. The minimum bond amount is $2,000. It is published by the Tennessee Department of Revenue Commissioner of Revenue. This bond signifies that the principal has been appointed as a Tobacco Tax Stamp Affixing Agent by the Commissioner of Revenue and is obliged to follow all Tennessee Tobacco Tax Laws. The principal must also keep accurate records for stamped and unstamped tobacco products to pay for any money that has not been paid. Local and state laws must also be obeyed.