Florida Surplus Lines Service Office - www.fslso.com

Tax/Fee/Assessment Amount Tables

FSLSO Service Fees
Policy with an effective date
on or after April 1, 2007
0.1%
Policy with an effective date
between April 1, 2006 -
March 31, 2007
0.2%
Policy with an effective date
between April 1, 2004 -
March 31, 2006
0.25%
Policy with an effective date
before April 1, 2004
0.3%

FL DFS Premium Receipts Tax
All policies applicable 5.0%

EMPA Surcharge
All homeowners policies effective 05/01/1993 and beyond as noted in this FAQ $2.00
All commercial policies effective 05/01/1993 and beyond as noted in this FAQ $4.00

Citizens Assessment
Emergency Assessment - All new and renewal policies (and subsequent endorsements) effective July 1, 2011 and thereafter as noted in this FAQ. 1%
Emergency Assessment - All new and renewal policies (and subsequent endorsements) effective December 15, 2008 to June 30, 2011 as noted in this FAQ. 1.4%
Regular Assessment - All new and renewal policies effective 01/01/2006 - 12/31/2006 (and subsequent endorsements) as noted in this FAQ 6.84%

FHCF Assessment
Florida Hurricane Catastrophe Fund assessment, on new and renewal policies (and subsequent endorsements) bearing an effective date of 01/01/2011 and thereafter as noted in this FAQ 1.3%
Florida Hurricane Catastrophe Fund assessment, all new and renewal policies bearing the effective dates of 01/01/2007-12/31/2010 (and subsequent endorsements) as noted in this FAQ 1.00%

Multi-State Tax Rates

StatePercentDescription
AK2.7002.7% Alaska Surplus Lines Premium Tax
AL6.0006.0% Alabama Surplus Lines Premium Tax
AR4.0004.0% Arkansas Surplus Lines Premium Tax
AZ3.0003.0% Arizona Surplus Lines Premium Tax
CA3.0003.0% California Surplus Lines Premium Tax
CO3.0003.0% Colorado Surplus Lines Premium Tax
CT4.0004.0% Connecticut Surplus Lines Premium Tax
DC2.0002.0% District of Columbia Surplus Lines Premium Tax
DE2.0002.0% Delaware Surplus Lines Premium Tax
FL5.0005.0% Florida Surplus Lines Premium Tax
GA4.0004.0% Georgia Surplus Lines Premium Tax
GU4.0004.00% Guam Surplus Lines Premium Tax
HI4.6804.68% Hawaii Surplus Lines Premium Tax
IA1.0001.0% Iowa Surplus Lines Premium Tax
ID1.5001.5% Idaho Surplus Lines Premium Tax
IL3.5003.5% Illinois Surplus Lines Premium Tax
IN2.5002.5% Indiana Surplus Lines Premium Tax
KS6.0006.0% Kansas Surplus Lines Premium Tax
KY3.0003.0% Kentucky Surplus Lines Premium Tax
LA5.0005.0% Louisiana Surplus Lines Premium Tax
MA4.0004.0% Massachusetts Surplus Lines Premium Tax
MD3.0003.0% Maryland Surplus Lines Premium Tax
ME3.0003.0% Maine Surplus Lines Premium Tax
MI2.0002.0% Michigan Surplus Lines Premium Tax
MN3.0003.0% Minnesota Surplus Lines Premium Tax
MO5.0005.0% Missouri Surplus Lines Premium Tax
MS4.0004.0% Mississippi Surplus Lines Premium Tax
MT2.7502.75% Montana Surplus Lines Premium Tax
NC5.0005.0% North Carolina Surplus Lines Premium Tax
ND1.7501.75% North Dakota Surplus Lines Premium Tax
NE3.0003.0% Nebraska Surplus Lines Premium Tax
NH3.0003.0% New Hampshire Surplus Lines Premium Tax
NJ5.0005.0% New Jersey Surplus Lines Premium Tax
NM3.0033.003% New Mexico Surplus Lines Premium Tax
NU5.0005.0% Non-US Surplus Lines Premium Tax
NV3.5003.5% Nevada Surplus Lines Premium Tax
NY3.6003.6% New York Surplus Lines Premium Tax
OH5.0005.0% Ohio Surplus Lines Premim Tax
OK6.0006.0% Oklahoma Surplus Lines Premium Tax
OR2.3002.3% Oregon Surplus Lines Premium Tax
PA3.0003.0% Pennsylvania Surplus Lines Premium Tax
PR9.0009.0% Puerto Rico Surplus Lines Premium Tax
RI4.0004.0% Rhode Island Surplus Lines Premium Tax
SC4.0004.0% South Carolina Surplus Lines Premium Tax
SD2.5002.5% South Dakota Surplus Lines Premium Tax
TN5.0005.0% Tennessee Surplus Lines Premium Tax
TX4.8504.85% Texas Surplus Lines Premium Tax
UT4.2504.25% Utah Surplus Lines Premium Tax
VA2.2502.25% Virginia Surplus Lines Premium Tax
VI5.0005.0% U.S. Virgin Islands Surplus Lines Premium Tax
VT3.0003.0% Vermont Surplus Lines Premium Tax
WA2.0002.0% Washington Surplus Lines Premium Tax
WI3.0003.0% Wisconsin Surplus Lines Premium Tax
WV4.5504.55% West Virginia Surplus Lines Premium Tax
WY3.0003.0% Wyoming Surplus Lines Premium Tax