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:
CALIFORNIA:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | No |
State Links:
COLORADO:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
CONNECTICUT:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Yes |
State Links:
DELAWARE:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Yes |
State Links:
DISTRICT OF COLUMBIA:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | No |
State Links:
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:
HAWAII:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
IDAHO:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | No |
State Links:
ILLINOIS:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Yes |
State Links:
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:
MARYLAND:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
MASSACHUSETTS:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
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:
MISSISSIPPI:
Are Tax Exempt policies reported to the state? | State does not allow Exemptions |
Are Federal Credit Unions exempt? | No |
State Links:
MISSOURI:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Yes |
State Links:
MONTANA:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
NEBRASKA:
Are Tax Exempt policies reported to the state? | State does not allow Exemptions |
Are Federal Credit Unions exempt? | No |
State Links:
NEVADA:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
NEW HAMPSHIRE:
Are Tax Exempt policies reported to the state? | State does not allow Exemptions |
Are Federal Credit Unions exempt? | No |
State Links:
NEW JERSEY:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
NEW MEXICO:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Yes |
State Links:
NEW YORK:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | No |
State Links:
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 DAKOTA:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
OHIO:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Yes |
State Links:
OKLAHOMA:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
OREGON:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Yes |
State Links:
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:
RHODE ISLAND:
Are Tax Exempt policies reported to the state? | State does not allow Exemptions |
Are Federal Credit Unions exempt? | No |
State Links:
SOUTH CAROLINA:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Yes |
State Links:
SOUTH DAKOTA:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
TENNESSEE:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Yes |
State Links:
TEXAS:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Yes |
State Links:
UTAH:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | No |
State Links:
VERMONT:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
VIRGINIA:
Are Tax Exempt policies reported to the state? | No |
Are Federal Credit Unions exempt? | Not Verified - Check with State |
State Links:
WASHINGTON:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | No |
State Links:
WEST VIRGINIA:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Yes |
State Links:
WISCONSIN:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Yes |
State Links:
WYOMING:
Are Tax Exempt policies reported to the state? | Yes |
Are Federal Credit Unions exempt? | Yes, if granted by the state |
State Links: