Tax Exempt Status by State

Each state has its own requirements when it comes to determining Tax Exempt status for a policy. Use the following to help determine the proper procedure for Tax Exemptions.

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:

 

 

 

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
• Louisana 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:

• Oklahoma Statute 36

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

 

 

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