GA nonresident sub sales & use tax bonds.
From $100. 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; the premium is 2% of the bond amount, with a $100 minimum — the application collects no credit information.

✓

Authorized under O.C.G.A. 48-8-63 — posted with the DOR on form ST-C 214-3

✓

Lets the prime contractor release your payments instead of withholding tax — that is the point of the bond

✓

2% of the bond amount, $100 minimum — enter your required bond amount and your exact price appears at the application

2% + $100 minpriced by your bond amountInstantapproval for mostNo credit reviewnot even a soft pull

Trusted by industry leaders

How it works

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:

TODAY · ONLINE

Apply online

Your business details, your county, and the bond amount the Commissioner set — that is the entire application. No credit section to fill out.

INSTANTLY

Issued on the spot

Most applications approve and the executed bond generates as soon as you pay. Larger amounts may get a quick soft-pull review that never affects your credit score.

SAME DAY

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.

About this bond

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 from $100, with the application collecting no credit information.

O.C.G.A. 48-8-63 (form ST-C 214-3)Under O.C.G.A. 48-8-63 a nonresident subcontractor may post a surety bond with the Commissioner — not less than $5,000 nor more than $50,000, as the Commissioner determines from projected yearly gross receipts — conditioned that all sales and use taxes are paid when due, so the prime contractor need not withhold payments. Filed on form ST-C 214-3; the annual bond expires December 31. Confirm your amount with the Department of Revenue.

You need this bond if you are

✓

A nonresident subcontractor on a Georgia job whose prime would otherwise withhold tax

✓

Wanting full payment released rather than having sales-and-use tax held back

✓

Registering with the DOR as a nonresident sub for a calendar-year bond

✓

Renewing for a new year after your prior bond expired December 31

One application, 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 →

FAQ

Common questions.

How much is the Georgia nonresident subcontractor bond?The premium is 2% of your bond amount, with a $100 minimum. The bond amount itself runs $5,000 to $50,000 as the Commissioner determines from your projected gross receipts. Enter your figure at the application and your exact price appears.

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.

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.

Is there a credit check?The application collects no credit information. Most applications approve instantly; larger bond amounts may get a quick soft-pull review that never affects your credit score.

How is this different from the contractor performance tax bond?The 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. Many nonresident jobs need both.

Related bonds

Other Georgia bonds.

Stop the withholding. Post the bond today.

Pricing from $100. Enter your required amount and file with the DOR the same day.

Start application

Your premiumfrom $100

Apply now →