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Surplus Lines Multi-State Survey Results

(Survey conducted in 2008 by Tax Policy Division of Texas Comptroller of Public Accounts)


State A
Number of resident surplus lines licenses issued by each state
(Survey Response)
B
Number of non-resident surplus lines licenses issued by each state
(Survey Response)
C
Total number of surplus lines licenses issued by each State
D
Number of surplus lines licenses for all states
(Total Col. A)
E
Possible increase in number of agents filing in each state -home state of insured
(D - C)
F
Possible % increase in number of agents filing in each state based on home state of insured
(E/C)
G
Possible % decrease in number of taxpayers filing in each state based on home state of agent
(B/C)
Alabama2801,1411,42122,18220,7611461%80%
Alaska9784093722,18221,2452267%90%
Arizona2671,5561,82322,18220,3591117%85%
Arkansas7444852222,18221,6604149%86%
California1,1215701,69122,18220,4911212%34%
Colorado3311,4191,75022,18220,4321168%81%
Connecticut2551,3751,63022,18220,5521261%84%
Delaware1061,2451,35122,18220,8311542%92%
DC391,0141,05322,18221,1292007%96%
Florida7972711,06822,18221,1141977%25%
Georgia4339531,38622,18220,7961500%69%
Illinois8007001,50022,18220,6821379%47%
Idaho12273085222,18221,3302504%86%
Indiana2061,1851,39122,18220,7911495%85%
Iowa2481,1051,35322,18220,8291539%82%
Kansas3039471,25022,18220,9321675%76%
Kentucky1691,2441,41322,18220,7691470%88%
Louisiana2861,0761,36222,18220,8201529%79%
Maine15174689722,18221,2852373%83%
Maryland4171,3081,72522,18220,4571186%76%
Massachusetts5068781,38422,18220,7981503%63%
Michigan4421,1831,62522,18220,5571265%73%
Minnesota2607841,04422,18221,1382025%75%
Mississippi*9351,0621,99722,18220,1851011%53%
Missouri2688591,12722,18221,0551868%76%
Montana2311,0091,24022,18220,9421689%81%
Nebraska11579791222,18221,2702332%87%
New Hampshire2181,1641,38222,18220,8001505%84%
New Jersey1,0602,1003,16022,18219,022602%66%
New Mexico11065176122,18221,4212815%86%
New York1,2019512,15222,18220,030931%44%
North Carolina3611,0681,42922,18220,7531452%75%
North Dakota5584690122,18221,2812362%94%
Ohio4411,1651,60622,18220,5761281%73%
Oklahoma2231,1651,38822,18220,7941498%84%
Oregon2021,0061,20822,18220,9741736%83%
Pennsylvania8031,9082,71122,18219,471718%70%
Rhode Island929791,07122,18221,1111971%91%
South Carolina1,4681,0002,46822,18219,714799%41%
South Dakota6663169722,18221,4853082%91%
Tennessee **2,77002,77022,18219,412701%0%
Texas2,8831,9724,85522,18217,327357%41%
Vermont11157268322,18221,4993148%84%
Virginia2261,1261,35222,18220,8301541%83%
Washington32410542922,18221,7535071%24%
West Virginia5582387822,18221,3042426%94%
Wisconsin1968491,04522,18221,1372023%81%
Wyoming5841447222,18221,7104600%88%
22,182 (Avg increase = 21,825)1815%73%

  * The breakdown between resident and non-resident licenses is based on the tax report mailing address and may not match the physical location of the licensee.

** Breakdown between resident and non-resident licenses was not provided.

Note: Hawaii, Nevada and Utah did not respond to the survey.


Summary of Survey Responses


Are you familiar with the pending federal multi-state tax legislation?

Yes42
No4
Other2

Does your state issue both individual and corporate (agency / broker) surplus lines licenses?

Yes33
No11
Other1
No Response3

Do you require a tax report from each surplus lines licensee in your state? If no, please explain.

Yes34
No14

Does your state have an independently procured or direct procurement tax statute?

Yes34
No12
Other Response2

Party responsible for payment of independently procured or direct procurement tax in your state

Agent2
Insured36
Other Response3
No Response7

If you allow payment of independently procured or direct procurement tax by a surplus lines licensee, is this reported with their surplus lines taxes or is it reported separately?

With surplus lines tax3
Separately6
Other Response7
No Response32
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