Surplus Lines / Industrial Insured Premium Tax

Home State

Only file taxes to Arizona for transactions for which Arizona is the "home state," as defined in ARS § 20-401(6).
 

Transaction Filing and Reporting Due Dates:

Due date* Surplus lines / industrial insured (unauthorized insurance) transactions for which reports and taxes are due
February 15

Insurance (for both Arizona-only and multi-state risks) procured during the preceding July 1 through December 31. 

August 15 Insurance (for both Arizona-only and multi-state risks) procured during the preceding January 1 through June 30.
*Tax obligations due on a legal holiday are timely fulfilled if filed the next business day.  ARS § 1-218

Filing Requirements

 Industrial insureds (also known as exempt commercial purchasers) must use Form E-II to calculate and report premiums and taxes owed. Regulatory Bulletin 2014-10 summarizes Arizona's criteria for being defined as an industrial insured.

Surplus lines brokers must

  • File transactions with The Surplus Line Association of Arizona (or "SLA-AZ," at www.sla-az.org);
  • Produce a transaction detail report and a tax report using the SLA-AZ system;
  • Submit the transaction detail report and tax report to the Arizona Department of Insurance by EITHER:
  • Submitting the filing using the NAIC OPTins system (www.optins.org), OR;
  • Submitting printouts of the transaction detail report and tax report with payment to the following address:

Insurance Tax Section
Arizona Department of Insurance

2910 North 44th Street, Suite 210
Phoenix, AZ  85018-7269

Form E-II: Industrial Insured Premium Receipts Tax Report

Industrial Insured Premium Receipts Tax Report (updated 5/23/2016)

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