Tax Exempt Status by State | InsCipher Help Center

It is the broker's responsibility to determine if an insured/policy is Tax Exempt in each state. InsCipher has prepared this information based on research conducted. We are providing it to you to use as a tool to help you determine how to handle Tax Exempt policies. Please defer to the state if you have any specific questions.

If you determine the insured/policy is Tax Exempt and reporting is required in the state, change the Exempt status in the filing from No to Yes
Lines of Business that are indicated by the state to be Tax Exempt have been programmed accordingly in the Tax Calculator

The information included is subject to change.

ALABAMA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	No

State Links:

Section 27-10-34 - Exemptions from surplus line insurance law
Section 27-10-55 - Exemptions
Section 27-10-20 - Procuring of surplus lines from unauthorized insurers

ALASKA:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	No

State Links:

Alaska Statutes - AS 21.27
Alaska Statutes - AS 21.34
Alaska Statutes - AS 21.34.020
Alaska Statutes - AS 21.34.025
Alaska Statutes - AS 21.34.030

ARIZONA:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Not Verified - check with State

State Links:

AZ Statute 20-404 - Exemptions
AZ Statute 20-420 - Exemptions from surplus lines provisions
AZ Statute 20-422 - Alien insurance for coverage in Mexico
Arizona Statute 20-414 - Records of surplus lines brokers
Arizona Statute - Title 20 Insurance

ARKANSAS:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	No

State Links:

Arkansas Statute A.C.A 23-65-302

CALIFORNIA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	No

State Links:

California Insurance Code - Chapter 6
Westlaw - California Code of Regulations

COLORADO:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Colorado C.R.S. 10-5-101.5 - Exemptions

CONNECTICUT:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

Chapter 701d - Surplus Lines Brokers
Chapter 698d - Unauthorized Insurers Act

DELAWARE:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

Delaware Code Title 18 Chapter 19
Delaware Code Title 18 Chapter 19 Subchapter 2

DISTRICT OF COLUMBIA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	No

State Links:

Code of the District of Columbia -31-2502.40

FLORIDA:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

Florida Statutes 626.917 - Eligibility for export; wet marine and transportation, aviation risks
Florida Statutes 626.912 Exemptions
Florida Tax Status Codes
Florida Coverage Codes
Florida Statute 626.915 - Surplus Lines Insurance Authorized
Florida Statute 626.916 - Eligibility for Export

GEORGIA:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Georgia Code 33-5-35

HAWAII:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Hawaii Code Part III 431:8-300 - Exemptions from surplus lines law

IDAHO:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	No

State Links:

Idaho Statute 41-1212 - Exemptions from Surplus Lines Law

ILLINOIS:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Yes

State Links:

Illinois Compiled Statutes

INDIANA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Indiana Statutes Chapter 15.8 - Surplus Lines Producers
Indiana Statutes Chapter 5 - Unauthorized Insurers Act

IOWA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	No

State Links:

Iowa Statutes Chapter 5151 - Surplus Lines Insurance
Iowa Statutes Chapter 21 - Requirements for Surplus Lines...
Iowa Code Chapter 507A - Unauthorized Insurers

KANSAS:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Yes

State Links:

Kansas Statute 79-32,113 - Exempted Organizations
Kansas Statutes 40-2247 - Exemption from insurance premium tax

KENTUCKY:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	No

State Links:

Kentucky Statute 304.10-020 - Exemptions from Surplus Line Law
Kentucky DOI Bulletin 2021-001 - Local Government Premium Tax

LOUISIANA:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

Louisiana Insurance Code Title 22
Louisiana Revised Statutes 22:439 - Tax on surplus lines
Louisiana Industry Access Portal

MAINE:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Maine Insurance code 2002-A - Exemptions from provisions

MARYLAND:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Maryland Code Subtitle 3 - Surplus Lines Insurance

MASSACHUSETTS:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Massachusetts General Law Section 24 - Exemption from taxation

MICHIGAN:

Are Tax Exempt policies reported to the state?	State does not allow Exemptions
Are Federal Credit Unions exempt?	No

State Links:

Michigan Code 500.614 - Marine insurance; definition
Michigan Code 500.616 - Inland navigation and transportation insurance; definition
Michigan Code 500.1910 - Prohibited placement of insurance with unauthorized insurer...

MINNESOTA:

Are Tax Exempt policies reported to the state?	State does not allow Exemptions
Are Federal Credit Unions exempt?	No

State Links:

Minnesota SLA Filing Info & FAQ

MISSISSIPPI:

Are Tax Exempt policies reported to the state?	State does not allow Exemptions
Are Federal Credit Unions exempt?	No

State Links:

Mississippi Surplus Lines Statutes

MISSOURI:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

Missouri Statute 375.301 - Exemptions

MONTANA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Montana Code 32-2-317 - Exemptions

NEBRASKA:

Are Tax Exempt policies reported to the state?	State does not allow Exemptions
Are Federal Credit Unions exempt?	No

State Links:

Nebraska Statute 44-5510

NEVADA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Nevada Statute 685A.020 - Exemptions

NEW HAMPSHIRE:

Are Tax Exempt policies reported to the state?	State does not allow Exemptions
Are Federal Credit Unions exempt?	No

State Links:

New Hampshire Insurance Department

NEW JERSEY:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

New Jersey Code Title 17:22-6.59

NEW MEXICO:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Yes

State Links:

New Mexico Statutes 59A-14-1

NEW YORK:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	No

State Links:

New York Laws Article 9106 - Exemptions from Taxation

NORTH CAROLINA:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes - Subject to NCDOI Approval on a case-by-case basis

State Links:

North Carolina Surplus Lines Act 58-21

NORTH DAKOTA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

North Dakota Surplus Lines

OHIO:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

Ohio Code Section 3905.36
Ohio Code Section 3905.38

OKLAHOMA:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Oklahoma Statute Title 36

OREGON:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Yes

State Links:

Oregon Publications

PENNSYLVANIA:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes, if granted by the PA Dept. of Revenue

State Links:

Pennsylvania Code Chapter 124 - Surplus Lines Insurance

RHODE ISLAND:

Are Tax Exempt policies reported to the state?	State does not allow Exemptions
Are Federal Credit Unions exempt?	No

State Links:

Rhode Island Title 27 - Insurance

SOUTH CAROLINA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Yes

State Links:

South Carolina Code of Laws Title 38 - Insurance

SOUTH DAKOTA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

South Dakota 58-32-5 - Exemption of interstate commerce

TENNESSEE:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

Tennessee Code 56-14-108 - Eligibility of surplus lines insurers

TEXAS:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

Texas Insurance Code 225
RPG Domestic Carrier Information

UTAH:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	No

State Links:

Utah Code 31A-3-301

VERMONT:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Vermont Statute 5025

VIRGINIA:

Are Tax Exempt policies reported to the state?	No
Are Federal Credit Unions exempt?	Not Verified - Check with State

State Links:

Virginia Surplus Lines Laws

WASHINGTON:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	No

State Links:

Washington 48.15.160 - Exemptions from surplus line requirements

WEST VIRGINIA:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

West Virginia Legislation Chapter 33

WISCONSIN:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes

State Links:

Wisconsin Publication

WYOMING:

Are Tax Exempt policies reported to the state?	Yes
Are Federal Credit Unions exempt?	Yes, if granted by the state

State Links:

Wyoming Statute 26-11-102

Submitting Filings for Idaho