Continuous Bond of Seller · Form 01-752

Texas Sales Tax Bond: Comptroller Security Requirement

Got a Comptroller security letter? The Texas Comptroller of Public Accounts can require security on a sales tax permit, and a surety bond on Form 01-752 is one way to meet it. It costs a yearly premium instead of tying up the full amount in cash. Enter the amount from your letter and we will shop it across multiple Treasury-listed surety carriers. You pay only when your bond is issued.

Rules as of Sep 30, 2026

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Last updated: October 6, 2026|General Texas sales tax bond information — confirm current requirements with the licensing authority.

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Quick answer

The Texas Comptroller can require security on a sales tax permit, and a surety bond on Form 01-752 (Continuous Bond of Seller) is one way to meet it. The amount is the figure in your Comptroller letter, which by statute cannot exceed the greater of $100,000 or four times your average monthly tax liability (Tax Code 151.253(b)). The premium is a yearly cost instead of tying up cash (an estimate; the carrier sets the final price). Enter the amount from your letter for a quote; you pay only when your bond is issued.

Who requires it: the Texas Comptroller of Public Accounts, only when it demands security (Tax Code 151.251).
Form: 01-752, Continuous Bond of Seller (principal: your business; obligee: the Comptroller).
Renewal: the premium renews yearly and the bond continues under 151.253(c).
Release: after two consecutive years of compliance you may ask for release; the Comptroller decides (151.254).

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When Texas requires sales tax security

Under Tax Code 151.251, the Comptroller may require security:

from an applicant when the permit is first issued,
from a permit holder who becomes delinquent after having been exempt, and
whenever it decides security is needed to protect tax collection.

A delinquency means not filing all due reports, or not paying a determination before penalties begin to accrue (151.251(c)). The Comptroller's permit FAQ says a permit has no fee but a security bond may be required. Your letter states your amount, your deadline and the accepted forms. The Comptroller is not asking you to pay the amount, only to guarantee it.

Texas sales tax bond amount: the statutory cap

The Comptroller sets the amount account by account. Under 151.253(b) it may not exceed the greater of $100,000 or four times your average monthly tax liability. The amount in your letter is the amount you must secure.

Avg. monthly tax liability	4x monthly	Statutory maximum
$10,000	$40,000	$100,000 ($100K side governs)
$25,000	$100,000	$100,000 (sides meet)
$30,000	$120,000	$120,000 (4x governs)
$50,000	$200,000	$200,000 (4x governs)

Source: Tex. Tax Code 151.253(b) (rules as of Sep 30, 2026). The table shows the maximum the Comptroller could demand.

Ways to meet the requirement

Under 151.253(a), security may be a cash bond, a bond from a surety company authorized in Texas, a certificate of deposit or savings certificate, U.S. Treasury bonds, an assignment of negotiable stocks or bonds, or other security the Comptroller approves.

Illustration at $100,000	Surety bond	Cash bond / CD
Cash out today	Annual premium (estimate)	Full $100,000 pledged
Working capital	Stays in the business	Frozen while required
At release	Premium is spent	Deposit or CD returned

What a Texas sales tax bond costs (estimate)

The premium is typically a small percentage of the bond amount per year; the carrier sets the final price. Credit and the account history behind the demand drive the rate, and credit challenges can raise the price. We work with carriers that write challenged credit; the carrier decides. Use the sales tax bond calculator to estimate a premium.

From demand letter to filed bond

Read the amount and deadline on your letter.
Choose bond, cash or CD using the comparison above.
Enter the amount in the form for a quote. Pay only when the bond is issued.
The surety executes Form 01-752 (principal: your business; obligee: Comptroller of Public Accounts). Deliver it as your letter instructs, then confirm the security shows as satisfied.

Continuous bond: renewal and release

Under 151.253(c), the bond continues and is a new and separate obligation for each calendar year, or part of one, that it remains in effect, until the sureties are released. Under 151.254(a), a permit holder who has continuously complied with the security conditions for two consecutive years may ask the Comptroller to return or release the security; release is in the Comptroller's judgment.

More: sales tax bonds overview · all Texas surety bonds · Missouri sales tax bond

Frequently asked questions

Who needs a Texas sales tax bond?

Only permit holders the Comptroller asks to post security, such as new applicants or delinquent holders (Tax Code 151.251). Your letter states the amount and deadline.

How do I get a Texas sales tax bond?

Read the amount and deadline on your Comptroller letter, request a quote with that amount, and the surety executes Form 01-752. Deliver it as your letter instructs. You pay only when your bond is issued.

How much does a Texas sales tax bond cost?

The premium is typically a small percentage of the bond amount per year; the carrier sets the final price. Credit and account history drive the rate. Treat any figure as an estimate until you have a quote.

How long do I have to respond to the demand letter?

The deadline is printed on your letter and governs. Start the bond application and contact the Comptroller in parallel.

Will my bond be $100,000?

Not necessarily. $100,000 is part of the statutory cap, not a flat amount. Your letter states your amount.

Is a bond cheaper than cash or a CD?

Usually in cash-flow terms. A deposit is returned at release; a premium is not.

What happens if I ignore the letter?

Your permit is at risk, because security can be a condition of holding it. Contact the Comptroller promptly.

Does the bond renew every year?

The premium renews yearly, and the obligation continues under Tax Code 151.253(c).

Can I get it removed later?

After two consecutive years of compliance you may request release. The Comptroller decides (151.254).

What happens after I apply?

We submit complete applications to the carrier promptly; most quotes come back within one business day. Once the surety executes Form 01-752, deliver it as your Comptroller letter instructs.

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