Florida Sales and Use Tax Bond
Overview
Florida's authority to demand security from sales tax dealers sits in section 212.14 of the Florida Statutes: when it is necessary to ensure compliance with the sales and use tax chapter, the Department of Revenue may require a cash deposit, bond, or other security as a condition of a person obtaining or retaining a dealer's certificate of registration. The statute directs that the bond be in the form and amount the department deems appropriate under the particular circumstances, and it applies both to new registrants and to dealers the department finds delinquent or otherwise out of compliance.
Who Needs This Bond?
Dealers whom the Florida Department of Revenue has directed to post security for their certificate of registration need this bond. Section 212.14(4) frames the requirement around compliance risk — the department may demand it 'where necessary to ensure compliance' with chapter 212 — so it typically reaches dealers with a history of delinquent returns or unpaid tax, and applicants the department judges to need a financial guarantee before a registration is issued or retained. If your Department of Revenue notice tells you to furnish a bond for your sales tax registration, this is that bond.
What is this Bond For?
The bond secures the State of Florida's sales and use tax revenue. Sales tax a dealer collects belongs to the state, and the bond guarantees those funds are remitted; if the dealer fails to pay, the department can look to the security to recover what is owed. The protection runs to the Department of Revenue as the agency charged with administering chapter 212 — it is a compliance guarantee for the state, not insurance for the dealer, and any surety payout remains the dealer's debt to the surety.
When is it Required?
The requirement arises when the department makes its security determination — at registration for applicants it deems a risk, or on an existing account after compliance problems. Because section 212.14(4) makes the bond a condition of obtaining or retaining the certificate of registration, the registration itself hangs on the bond: a demanded bond that is never filed can block a new registration or jeopardize an existing one until the security is in place.
Where Does it Apply?
This is a statewide Florida requirement administered by the Florida Department of Revenue under chapter 212, Florida Statutes. It applies to dealers anywhere in the state, and both the form and the amount of the bond are set by the department based on the particular circumstances of the account — the statute deliberately leaves the figure to the department's judgment rather than fixing a single schedule.
How to Buy Online
Click 'Buy This Bond Online' on this page and the secure surety portal opens in a new tab. Keep your Department of Revenue notice handy — it states the bond amount the department has set for your account, and the bond must match it. Complete the short application, review the documents, and pay online; your executed bond is ready to deliver to the department.
Why Bond Titan?
Bond Titan is powered by The Southern Agency, a licensed surety agency, and the statutory basis for this requirement is linked in the Official Sources section below directly to the Florida Senate's official statutes site. Read section 212.14 for yourself, then finish your bond purchase online in minutes when you are ready.
Official Sources
The requirements described on this page are verified against the official sources below.
- Department may require cash deposit, bond, or other security as a condition of obtaining or retaining a dealer's certificate of registration; form and amount set by the department: Florida Statutes §212.14 (Departmental powers; security requirement) (verified July 16, 2026)