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Finally, even if the reasonable relationship test in Zauderer does not apply to the FDAs cigarette warnings, the warnings still would only constitute a burden on commercial speech, and thus would be subjected to the intermediate scrutiny test of Central Hudson

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Bond Overview Purpose: To guarantee payment for local taxes owed on tobacco and vapor products Who Needs It: Tobacco-related businesses including distributors, manufacturers, wholesalers, importers and retailers in various states Required Amount: Varies based on the bond type and/or tax liability Premium Rates: Typically 15% of the total bond amount Read on to learn more about how tobacco tax bonds work at the federal, state and local levels

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