Massachusetts Non-Resident Contractor Tax Bond
What it is & who requires it
A non-resident (out-of-state) general contractor or subcontractor performing a qualifying Massachusetts contract must guarantee the Massachusetts sales and use tax on the tangible personal property consumed in the work. The Department of Revenue accepts a surety bond, a cash deposit, or — if the contractor does not furnish its DOR certificate to the hiring party — a statutory holdback by that party (co-equal methods). A non-resident general contractor may reduce its required amount by any deposit or bond posted by its non-resident subcontractor. Smaller general-contractor contracts under the Department’s threshold are excepted.
Obligee: Massachusetts Department of Revenue. Citation: 830 CMR 62C.67A.1 (Non-Resident Contractors); M.G.L. c. 62C, §67A; DOR Directive 05-3.
Bond amount
Set by the obligee — the exact amount is confirmed automatically when you start your bond in our portal, or call 317-942-0549.
How to get it
This bond issues online — get bonded through our portal, usually in a single sitting once you confirm the bond, amount, and obligee.
Term & renewal
Term: Held until the Massachusetts sales/use-tax obligation on the contract is satisfied; the bond must remain in effect at least 6 months after the contract is completed (or 6 months after any sales/use return due date).
Renewal: Posted per qualifying contract; the non-resident contractor furnishes a new guarantee for each covered contract rather than renewing a standing bond.
Filing
Massachusetts lets an out-of-state contractor satisfy this obligation with a surety bond, a cash deposit, or a statutory holdback, and the amount is a share of each contract rather than a fixed figure — so the bond is listed and the exact amount is confirmed for your job. Authority: 830 CMR 62C.67A.1 and Department of Revenue Directive 05-3.
Source
Verified against the obligee source.
Related Massachusetts bonds
Frequently asked questions
- Who requires the Massachusetts Non-Resident Contractor Tax Bond?
- It’s required by Massachusetts Department of Revenue (830 CMR 62C.67A.1 (Non-Resident Contractors); M.G.L. c. 62C, §67A; DOR Directive 05-3). A non-resident (out-of-state) general contractor or subcontractor performing a qualifying Massachusetts contract must guarantee the Massachusetts sales and use tax on the tangible personal property consumed in the work. The Department of Revenue accepts a surety bond, a cash deposit, or — if the contractor does not furnish its DOR certificate to the hiring party — a statutory holdback by that party (co-equal methods). A non-resident general contractor may reduce its required amount by any deposit or bond posted by its non-resident subcontractor. Smaller general-contractor contracts under the Department’s threshold are excepted.
- How much is the Massachusetts Non-Resident Contractor Tax Bond?
- Set by the obligee — the exact amount is confirmed automatically when you start your bond in our portal, or call 317-942-0549.
- How do I get the Massachusetts Non-Resident Contractor Tax Bond?
- This bond issues online — get bonded through our portal, usually in a single sitting once you confirm the bond, amount, and obligee.
- What is the term?
- Held until the Massachusetts sales/use-tax obligation on the contract is satisfied; the bond must remain in effect at least 6 months after the contract is completed (or 6 months after any sales/use return due date). Renewal: Posted per qualifying contract; the non-resident contractor furnishes a new guarantee for each covered contract rather than renewing a standing bond.
- Is this bond insurance for me?
- No. It protects the obligee and the public — not you. If a valid claim is paid, you repay the surety.
- How is this requirement verified?
- This bond requirement is corroborated by multiple public sources. The obligee sets the exact amount, which we confirm automatically when you start your bond in the portal or with a producer.
