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Insurance Premium Tax (Independently Procured)

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The Nonadmitted and Reinsurance Reform Act of 2010 (NRRA), effective July 21, 2011, defines independently procured insurance as insurance procured directly by an insured from a nonadmitted insurer. If an agent or broker is involved in the placement of an insurance policy on or after the effective date, then the policy is surplus lines insurance, and it is subject to regulation and taxation by the home state of the insured.

If an insured, whose home state is Texas, procures a policy directly from a nonadmitted insurer, the tax is due in Texas based on the entire premium charged for the policy, even if there is risk located in other states. If there is no risk in Texas however, then the state with the highest premium allocation becomes the home state and no tax is due in Texas.

Rate

4.85% (.0485) of taxable premiums

Due Date

Yearly: May 15 for the previous calendar year.

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