NAIC Multi-State Surplus Lines Premium Tax Working Group Meeting Report: January 28

Jan 28, 2009

The National Association of Insurance Commissioners (“NAIC”) Multi-State Surplus Lines Premium Tax Working Group (“Working Group”) held a meeting on January 28, 2009 in which it discussed issues relating to form commonality.  It was established that different states and jurisdictions have substantially different forms, whereas some states, such as Florida, offer convenient electronic filing.  The Working Group is a subgroup of the NAIC Surplus Lines Task Force. 

It was noted during the meeting that current NAIC Surplus Lines Task Force Chairman, Louisiana Insurance Commissioner Jim Donelon, likely will not serve another term.

Florida Office of Insurance Regulation General Counsel Steve Parton raised the issue of the Working Group’s primary focus, which was indicated to be the surplus lines premium tax. 

The Working Group reviewed the wording of a draft surplus lines survey relating to taxes (“Survey”).  To view the draft Survey, click here.

The Working Group considered the following changes to the Survey:

  • Question 12-Changing the question to read “Electronic filing of tax reports is:”
  • Question 16-Differentiating between insurers and brokers regarding policy fees
  • Question 17-A re-evaluation of this question will be considered by Working Group members
  • Question 18-Changing option “c” to “surplus lines”
  • Question 22-Adding whether the courtesy/accommodations filing requirement or prohibition is provided for by Statute or by Rule
  • Question 23-Removing “Surplus Lines” from options b and c

The Working Group also considered adding the following questions to the Survey:

  • Is the State tax at a fixed rate?
  • Is there a separate State agency that regulates procurements?
  • Does the State allow tax exemptions for qualifying organizations?

The Survey will be revised and submitted to the Working Group for review at its next meeting, which is scheduled to be held on February 26, 2009, starting at Noon (EST). 


Should you have any questions or comments, please do not hesitate to contact Colodny Fass.


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