Arizona Department of Insurance

Surplus Lines / Industrial Insured Premium Tax

NEW AGENCY

Arizona Department of Insurance
100 North 15th Avenue, Suite 261
Phoenix, AZ  85007-2630

Starting July 1, 2020, we became the
Department of Insurance and Financial Institutions (DIFI).

Thu, 02/05/2015 - 14:14

Taxes | SLB/II

News

IMPORTANT! Beginning January 1, 2020, all surplus lines broker tax reports and payments must be filed electronically.  You must:

  • Use the Surplus Line of Arizona system (www.sla-az.org) to produce the tax report and
  • Use the OPTins system (www.optins.org) administered by the National Association of Insurance Commissioners (NAIC) to file the report and pay the tax.

To use the NAIC OPTins system, you must complete a registration process.  Do not wait until your tax filing and payment are due.  Complete the registration process immediately.

 

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 using the NAIC OPTins system (www.optins.org).
Form E-II: Industrial Insured Premium Receipts Tax Report

Updated 1/31/2020.  NOTE: The criteria for determining whether an insured qualifies as an industrial insured will be changing effective January 1, 2020, which first impacts Form E-II filings that are due in August 2020 (for the January 1 - June 30 semi-annual period).  The 20200131 version of Form E-II can only be used for filings for insurance procured prior to January 1, 2020.

HOW DID WE DO?

Thu, 08/07/2014 - 16:21

Please Provide Your Feedback

  • To report errors with forms or instructions, or to suggest ways to improve them, please send e-mail to our Tax Unit at [email protected].