Georgia Sales & Use Tax Bond

1. Apply For Your Bond 

Buying your sales and use tax bond is a simple process that begins when you fill out the online application. Many of our customers receive their bond on the same day they apply.

2. Get Your Bond Quote 

Bond applications are processed quickly, and most applicants receive a bond quote within a few minutes. For applications that are more complex, additional review may be required. We provide bond rates within 48 hours in these cases. 

Sandra recently applied for a sales and use tax bond for her Atlanta business. She needed the bond promptly, and she was pleased by our fast process. Minutes after applying, she got her bond quote. After making the payment online, she received the bond via email on the same day.

3. Purchase Your Bond

To wrap up your purchase, pay the bond premium using our online payment system. Shortly after making the payment, your bond will be processed and emailed to you. If a mailed copy is needed, please let us know.

Our bond specialists take pride in our streamlined process and in providing excellent customer service. For assistance setting up your sales and use tax bond, reach us online or by phone at (877) 514-5146.

The purpose of a sales and use tax bond in Georgia  is to ensure that businesses, particularly certain nonresident subcontractors, will pay all required sales and use taxes to the State of Georgia. The bond amount required is based on sales volume and is determined by the Department of Revenue. The minimum bond amount is $5,000.

The obligee is the State Tax Commissioner. The bond automatically renews every 12 months until it is canceled. It may be canceled by the obligee, surety or principal by providing a 30-day written notice to the other parties.

The bond premium is due annually to maintain the bond and your ability to make sales in the state. Each year prior to the due date, we will contact you with renewal instructions to assist with bond maintenance.

If you sell taxable products to customers in Georgia and are located in the state, you must have a sales and use tax certificate. If you are located out of the state, you need a certificate if you have completed more than 200 transactions in the state or had total sales of $100,000 or more in the state last year.

The Georgia Department of Revenue is responsible for the sales and use tax certificate. To obtain a certificate, you must submit:
 

• Apply for an EIN
• Register your business
• Surety bond

If you have questions about the sales and use tax surety bond or the certification requirements, contact:

Georgia Department of Revenue
1800 Century Boulevard NE
Atlanta, GA 30345
Phone: (877) 423-6711