GEN-31 – Bail Bond Tax

Bail bond agents in Tennessee are required to collect a $12 tax for each bond they write.  This is a state tax – no city or county can levy this tax.

The bail bondsman must collect the tax from the person that posts the bond and the tax must be paid before the bond is issued.  The $12 tax is charged only once for the same episode leading to arrest and charges.  No additional tax is due if the bond is subsequently increased or decreased.  Bond agents should always keep good books and records to accurately determine their tax liability.

Bail bond agents file a quarterly tax return that is due to the state no later than April 25th, July 25th, October 25th, and January 25th following each preceding quarter.  Interest and penalty charges apply if taxes are paid late.  

References: Tenn. Code Ann. § 67-4-801


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