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APPENDIX A
Surplus Lines Tax Laws by State
APPENDIX B
Direct Procurement Tax Laws by State
APPENDIX C
Industrial Insurance Exemptions By State
APPENDIX D
Surplus Lines Legislative Update 2007
APPENDIX E
International Insurers Department (IID) Plan of Operation for Listing of Alien Non-Admitted Insurers
Eligibility
Eligibility and Filing Requirements by State
Insurance Reinsurance




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APPENDIX B

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DIRECT PROCUREMENT TAX LAWS
BY STATE

State Statutory Citation to Insurance Code Tax Rate Applied
Alabama §27-10-35(c) 4% (within 30 days)

Alaska §21.33.061(c) 3% (annually)
0.75% (wet marine, transportation)

Arizona §20-401.07 3% (annually)(Industrial Insurance only)

Arkansas §23-65-103(c) 2% (within 30 days after insurance procured,
continued or renewed)

California California Cal. Rev. & Tax Code §1760(b)
Cal. Rev. & Tax Code §13210
3%
(Payable on or before the 1st day of the 3rd month following
the close of any calendar quarter during which a nonadmitted
insurance contract took effect or was renewed)

Colorado §10-3-903(2)(d)
§10-3-209
§10-3-909
2% (annually)

Connecticut §38a-271
§38a-277 (c)
4% (annually)
(excluding wet marine and transportation)

Delaware
-
-

District of Columbia
-
-

Florida §626.938(3) 5% plus 0.3% service fee payable to the FSLSO (within 30 days)(Insured must also report the premium to the FSLSO using forms designated by the FSLSO or in a computer readable format)

Georgia §33-5-33(b) 4% (within 30 days)

Hawaii §431:8-205(c) 4.68% (within 60 days)

Idaho §41-1233
§41-1229
2.75% - for policies issued in 2004, 2005 and 2006.
1.5% for policies issued in 2007 and thereafter (within 30 days after insurance procured, continued or renewed)

Illinois
-
-

Indiana
-
-

Iowa §507A.9
§432.1 (4)(a) - (e) 
2% - Prior to 2004
1.75% - 2004
1.50% - 2005
1.25% - 2006
1% - 2007 and subsequent calendar years.

Kansas
-
-

Kentucky §304.11-030
§304.11-050(1)
2% (annually)

Louisiana §22:439 5% (quarterly)

Maine Title 24-A, §2113(3) 3% (within 30 days)

Maryland §4-210
§4-211(b)(1)
3% (annually)

Massachusetts
-
-

Michigan §500.1951 2%
0.5% (regulatory fee)
(within 30 days)

Minnesota §60A.19(8)
§297I.05
2% (annually) (except life insurance)

Mississippi §83-5-61 3% (+$1.00 on each policy procured)

Missouri §384.051(4) 5% (annually)

Montana §33-2-705 2.75% (annually)

Nebraska
-
-

Nevada §680B.040
§680B.027(1)
3.5% (within 30 days)

New Hampshire §406-B:17(III) 4% (annually)
2% (marine)

New Jersey §17:22-6.64 5% (within 30 days)

New Mexico §59A-6-2
§59A-14-1
§59A-15-2
§59A-15-4
3.003% (within 90 days)

New York N.Y. Tax Law §1551
N.Y. Tax Law §1554
3.6% (within 60 days after end of quarter in which business was procured)

North Carolina §58-28-5(b) 5% (within 30 days)

North Dakota
-
-

Ohio §3905.36 5% (annually)

Oklahoma §1115(D)(1) 6% (annually)

Oregon
-
-

Pennsylvania §40-15-121 3% (within 30 days)

Puerto Rico T.26§702
T.26§1020
4% (+ 1% on annuity renumeration)
15% (for domestic brokers transacting insurance with unauthorized insurers, but not with eligible surplus lines brokers)

Rhode Island
§27-3-38.1
3% (Insured must also file written report with the tax administrator, in a form that he or she may prescribe, within 30 days after the date the insurance was procured, continued or received)

South Carolina
-
-

South Dakota §58-32-47
§58-32-50
2.5% (within 30 days)

Tennessee
-
-

Texas §226.053(a) 4.85% (annually)

Utah §31A-15-104
§31A-3-301
4.25% (within 60 days)
(excluding ocean marine)

Vermont §5036(d) 3% (annually)

U.S. Virgin Islands §603(b) 5% (quarterly)

Virginia §38.2-1802(A)
-

Washington
-
-

West Virginia
-
-

Wisconsin §618.42
§618.43(1)(a)
3% (within 60 days)

Wyoming
-
-

Notes:

1. Direct Procurement Taxes are calculated in most states as a percentage of gross premiums.

2. In most of the states, written reports of direct placements are required to be filed with the Insurance Department within 30, 60 or 90 days.




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