Taxes | Foreign
Forms and instructions are organized by "Business Type."
Most foreign insurers are subject to Arizona's retaliation requirements in A.R.S. § 20-230. Make sure to use information in the Arizona Retaliation Guide when completing Form E-RT: Retaliation Report.
Beginning with Tax Year 2015, insurers domiciled in Hawaii, Massachusetts, Minnesota, New York, and Rhode Island shall not be subject to tax/fee retaliation in Arizona (and Arizona-domiciled insurers shall not be subject to tax/fee retaliation in those states). Arizona Revised Statutes § 20-230 was revised (Laws 2015, Ch. 184, Sec. 1) to exempt from retaliation insurers "...that are domiciled in another state or foreign country that does not impose retaliatory taxes, or whose laws, on a reciprocal basis, exempt from retaliatory taxes similar insurers domiciled in this state doing business, or that might seek to do business in the other state or foreign country."
We recommend that all insurers use the NAIC OPTins system to report and pay taxes and fees.