When the Comptroller of Public Accounts requires a Texas retailer to secure its sales and use tax, the retailer files a continuous bond of seller under Tax Code Chapter 151. The Comptroller sets the amount; the premium is 2% of the bond amount plus a $25 fee, with a $125 minimum.
















No underwriting queue for the standard sales tax bond — enter your amount, pay, and file with the Comptroller. Here is the whole thing:
Your business details, your Texas taxpayer number, the bond amount the Comptroller set, and the effective date — that is the entire application.
The application collects no credit information, and the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed bond to the Comptroller to satisfy the sales tax security requirement and keep your permit active. Wet-ink originals mailed whenever the state insists.
Texas collects sales and use tax under Tax Code Chapter 151, administered by the Comptroller of Public Accounts. Most permitted sellers never post a bond — but the Comptroller can require security from a seller, typically a retailer who has been delinquent on state or local sales or use tax.
When required, the bond — a continuous bond of seller — is generally set in an amount up to four times the seller's average monthly tax liability; under § 151.253(b) the most that may be required is the greater of $100,000 or four times that average monthly liability. The Comptroller fixes the amount in each case.
The bond stands behind the sales tax you collect and owe — if you fail to remit, the state can recover against it, and if the surety pays, you repay the surety. We issue the amount the Comptroller set; the application collects no credit information, and pricing is variable by bond amount, from $125.
Submit the application with the bond amount the Comptroller set — most applicants see their exact price and an instant issuance.
Start the application →Premiums from $125. Enter the amount the Comptroller set and file the same day.