Florida Sales and Use Tax Bond

A Sales and Use Tax Surety Bond must be furnished by Florida Certificate Holders who offer or plan to offer services and/or products subject to tax, surtax, fee, or surcharge imposed by or administered by the Department pursuant to Chapter 212, Florida Statutes. The sales and use tax surety bond ensures compliance by the Certificate Holder with the requirements of Chapter 212, Florida Statutes. The surety bond may also be used to satisfy delinquencies on the account for applicable taxes, surtaxes, fees, surcharges, interest, penalties, or administrative collection processing fees due to the state of Florida.