GA subcontractor sales & use tax bonds.
Flat 3%. Enter your amount.

A subcontractor can post a sales and use tax bond with the Georgia Department of Revenue under O.C.G.A. 48-8-63 so the prime contractor releases payments in full instead of withholding tax. The amount runs $5,000 to $50,000; we issue it at a flat 3% with a soft pull only.

Authorized under O.C.G.A. 48-8-63 — posted with the DOR Sales and Use Tax Division
Lets the prime release your payments instead of withholding tax — that is the point of the bond
Soft credit pull only — never affects your score, and the rate stays a flat 3% either way
Flat 3%of your bond amount$275minimum premiumSoft pullnever affects your score
Trusted by industry leaders
NYCEDC
BDG
Capital
McKinney
Terra
JLL
Triple Five
Georgetown
NYCEDC
BDG
Capital
McKinney
Terra
JLL
Triple Five
Georgetown
How it works

Three steps to filed.

Your payments are waiting on this bond. Here's the whole process — no broker phone tag:

TODAY · 5 MINUTES

Apply once, online

Your business details and the bond amount the Commissioner set. The only extra step is a one-time consent to a soft credit pull.

WITHIN 48 HOURS

Reviewed & approved

Most clear quickly; if underwriting needs anything, you hear from an underwriter within 48 hours. The credit check is a soft pull that never affects your score.

1–2 BUSINESS DAYS

File with the DOR

Pay online and receive the executed bond, ready to file with the Department of Revenue 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.

$5,000 bond
$275
$10,000 bond
$300
$25,000 bond
$750
About this bond

What it is and who needs it.

What the subcontractor bond covers

On a Georgia construction job, a prime or general contractor may have to withhold a portion of a subcontractor's 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. The annual bond runs the calendar year and expires 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 a soft pull only, which never affects your score.

O.C.G.A. 48-8-63Under O.C.G.A. 48-8-63 a subcontractor may post a surety bond with the Commissioner — not less than $5,000 nor more than $50,000, as determined from projected yearly gross receipts — conditioned that all sales and use taxes are paid when due, so the prime contractor need not withhold the sub's payments. The annual bond expires December 31. Confirm your amount and bond form with the Department of Revenue.

You need this bond if you are

A subcontractor whose prime would otherwise withhold sales-and-use tax from your payments
Wanting full payment released rather than having tax held back
Registering with the DOR for a calendar-year sales-and-use-tax bond
Renewing for a new year after your prior bond expired December 31

Five minutes. The whole thing.

These are the actual underwriting fields, including a one-time consent to a soft credit pull. Submit once and your bond is typically issued within 1–2 business days.

Start the application →
FAQs

Common questions.

If yours isn't here, the bond team can usually answer within the hour.

How much is the Georgia subcontractor sales and use tax bond? +
The premium is a flat 3% of the bond amount, with a $275 minimum. The amount itself runs $5,000 to $50,000 as the Commissioner determines from your projected gross receipts — so a $10,000 bond is $300. Enter your figure and the quote updates.
Why post this bond? +
So the prime or general contractor does not have to withhold part of your payments as security for your sales and use tax. With the bond on file under O.C.G.A. 48-8-63, your payments can be released in full.
Is there a credit check? +
Yes — one soft credit pull, which never affects your score. It's the only extra step beyond the application, and it informs approval, not price. The rate is a flat 3% either way.
When does it expire? +
The annual bond covers a calendar year and expires December 31. If you still need coverage the following year, a new bond is filed — we send renewal notices ahead of the deadline.
How is this different from the performance tax bond? +
The nonresident contractor performance tax bond (O.C.G.A. 48-13-32) covers all state and local taxes on a contract over $10,000 and is a condition of starting work. This sales-and-use-tax bond (O.C.G.A. 48-8-63) specifically backs your sales and use tax so the prime need not withhold your payments.
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Stop the withholding. Post the bond today.

Five-minute application, flat 3%, $275 minimum, soft pull only. Free until issued.

Your premium @ 3%$300
Apply now →