GA nonresident sub sales & use tax bonds.
Flat 3%. Enter your amount.
A nonresident subcontractor in Georgia can post a sales and use tax bond with the Department of Revenue under O.C.G.A. 48-8-63 so the prime contractor does not have to withhold payments. The amount runs $5,000 to $50,000; we issue it at a flat 3% with no credit check.
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Apply to filed in one sitting.
No underwriting queue for the standard sales-and-use-tax bond — enter your amount, pay, and file. Here is the whole thing:
Apply online
Your business details, your county, and the bond amount the Commissioner set — that is the entire application.
Issued on the spot
No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
File with the DOR
Submit the executed bond (form ST-C 214-3) to the Department of Revenue, Sales and Use Tax Division, so the prime contractor can release your payments. Wet-ink originals mailed on request.
The whole pricing page.
Bond amount × 3% = your premium, one-time, $275 minimum. Enter the figure the Commissioner set and the premium updates.
What it is and who needs it.
What the nonresident sub bond covers
When a nonresident subcontractor works a Georgia job, the prime contractor would normally have to withhold a portion of the payments as security for the sub's sales and use tax. Under O.C.G.A. 48-8-63, the sub can avoid that withholding by posting a sales and use tax bond directly with the Commissioner.
The bond is in an amount not less than $5,000 nor more than $50,000, as the Commissioner determines from the subcontractor's projected yearly gross receipts, conditioned that all sales and use taxes are paid when due. It is filed on form ST-C 214-3 and the annual bond runs the calendar year, expiring December 31.
If the tax goes unpaid, the state recovers against the bond — and if the surety pays, you repay the surety. We issue the amount the Commissioner set at a flat 3% with no credit check.
You need this bond if you are
Five minutes, issued on the spot.
Submit the application with your required bond amount — the executed bond is generated instantly, ready to file with the Department of Revenue.
Start the application →Common questions.
If yours isn't here, the bond team can usually answer within the hour.
How much is the Georgia nonresident subcontractor bond? +
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Other New York bonds.
Stop the withholding. Post the bond today.
Five-minute application, flat 3%, $275 minimum. Enter your required amount and file with the DOR the same day.