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Surplus Lines / Industrial Insured Premium Tax

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 1/05/2021. 

HOW DID WE DO?

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]

Insurers

  • Licensing/Registration
    • Acquisition and Holding Company Registration
    • Captive Insurer/Domestic RRG
    • Insurer
    • Life Care Provider
    • Life Settlement Provider
    • Premium Finance Company
    • Purchasing Group
    • Rate Service Organization
    • Rating Organization
    • Reinsurer
    • Risk Retention Group - Domestic (Captive Insurer)
    • Risk Retention Group - Foreign
    • Senior Residential Entrance Fee Contract Provider
    • Service Company
    • Surplus Lines Insurer
    • Third Party Administrator (Life/Health)
    • Utilization Review Agent
  • Trust Deposits
  • Financial Reporting for Domestic Entities
    • Acquisition/Holding Company Registration
    • Captive Insurer
    • Health Care Services Organization
    • HMDO Service Corporation
    • Life & Disability Reinsurer
    • Life Care Provider
    • Life/Disability Insurer Filing on a Health Blank
    • Life/Disability Insurer Not Filing on a Health Blank
    • Mechanical Reimbursement Reinsurer
    • Mortgage Guaranty Insurer
    • Prepaid Dental Plan Organization
    • Property/Casualty Insurer Filing on a Health Blank
    • Property/Casualty Insurer Not Filing on a Health Blank
    • Risk Retention Group
    • Title Insurer
    • Senior Residential Entrance Fee Contract Provider
    • Unaffiliated Credit Life & Disability Reinsurer
  • Financial Reporting for Foreign/Alien Entities
    • Accredited Reinsurer
    • Fraternal Benefit Society
    • Health Care Services Organization
    • Life Care Provider
    • Life/Disability Insurer Filing on a Health Form
    • Life/Disability Insurer Not Filing on a Health Blank
    • Mortgage Guaranty Insurer
    • Mutual Aid Association
    • Prepaid Legal Insurer
    • Property/Casualty Insurer Filing on a Health Blank
    • Property/Casualty Insurer Not Filing on a Health Blank
    • Reinsurer
    • Risk Retention Group
    • Title Insurer
  • Life & Health Rates, Forms & Compliance
    • Health Care Appeals
    • Life/Health/Annuity Form Filing Requirements
    • Life/Health/Annuity Advertising Filing Requirements
    • Life/Health/Annuity Rate Filing Requirements
    • Long-term Care
    • Credit Insurance
    • Life Settlement Provider
    • Health Plans Survey (Annual)
    • HIPAA Data Reporting
    • Market Conduct Exam Reports
  • Property & Casualty Rates, Forms & Compliance
    • P&C Rate & Form Filing Requirements
    • Examinations and Analysis Program
    • Market Conduct Exam Reports
    • Motor Vehicle Non-renewals Report
  • Laws, Rules and Bulletins
    • Laws and Rules
    • Rules & Rulemaking
    • Regulatory Bulletins
  • Insurance Fraud
  • Taxes
    • Domestic Insurers
    • Foreign Insurers
    • AHCCCS Contractors
    • Surplus Lines Brokers / Industrial Insureds
  • File a Health Care Appeal

Contact Info

Tax Unit

100 N. 15th Avenue, Suite 261
Phoenix, AZ 85007-2630
[email protected]
602-364-3997
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