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) |
|---|---|---|---|---|---|---|---|
| Alabama | 280 | 1,141 | 1,421 | 22,182 | 20,761 | 1461% | 80% |
| Alaska | 97 | 840 | 937 | 22,182 | 21,245 | 2267% | 90% |
| Arizona | 267 | 1,556 | 1,823 | 22,182 | 20,359 | 1117% | 85% |
| Arkansas | 74 | 448 | 522 | 22,182 | 21,660 | 4149% | 86% |
| California | 1,121 | 570 | 1,691 | 22,182 | 20,491 | 1212% | 34% |
| Colorado | 331 | 1,419 | 1,750 | 22,182 | 20,432 | 1168% | 81% |
| Connecticut | 255 | 1,375 | 1,630 | 22,182 | 20,552 | 1261% | 84% |
| Delaware | 106 | 1,245 | 1,351 | 22,182 | 20,831 | 1542% | 92% |
| DC | 39 | 1,014 | 1,053 | 22,182 | 21,129 | 2007% | 96% |
| Florida | 797 | 271 | 1,068 | 22,182 | 21,114 | 1977% | 25% |
| Georgia | 433 | 953 | 1,386 | 22,182 | 20,796 | 1500% | 69% |
| Illinois | 800 | 700 | 1,500 | 22,182 | 20,682 | 1379% | 47% |
| Idaho | 122 | 730 | 852 | 22,182 | 21,330 | 2504% | 86% |
| Indiana | 206 | 1,185 | 1,391 | 22,182 | 20,791 | 1495% | 85% |
| Iowa | 248 | 1,105 | 1,353 | 22,182 | 20,829 | 1539% | 82% |
| Kansas | 303 | 947 | 1,250 | 22,182 | 20,932 | 1675% | 76% |
| Kentucky | 169 | 1,244 | 1,413 | 22,182 | 20,769 | 1470% | 88% |
| Louisiana | 286 | 1,076 | 1,362 | 22,182 | 20,820 | 1529% | 79% |
| Maine | 151 | 746 | 897 | 22,182 | 21,285 | 2373% | 83% |
| Maryland | 417 | 1,308 | 1,725 | 22,182 | 20,457 | 1186% | 76% |
| Massachusetts | 506 | 878 | 1,384 | 22,182 | 20,798 | 1503% | 63% |
| Michigan | 442 | 1,183 | 1,625 | 22,182 | 20,557 | 1265% | 73% |
| Minnesota | 260 | 784 | 1,044 | 22,182 | 21,138 | 2025% | 75% |
| Mississippi* | 935 | 1,062 | 1,997 | 22,182 | 20,185 | 1011% | 53% |
| Missouri | 268 | 859 | 1,127 | 22,182 | 21,055 | 1868% | 76% |
| Montana | 231 | 1,009 | 1,240 | 22,182 | 20,942 | 1689% | 81% |
| Nebraska | 115 | 797 | 912 | 22,182 | 21,270 | 2332% | 87% |
| New Hampshire | 218 | 1,164 | 1,382 | 22,182 | 20,800 | 1505% | 84% |
| New Jersey | 1,060 | 2,100 | 3,160 | 22,182 | 19,022 | 602% | 66% |
| New Mexico | 110 | 651 | 761 | 22,182 | 21,421 | 2815% | 86% |
| New York | 1,201 | 951 | 2,152 | 22,182 | 20,030 | 931% | 44% |
| North Carolina | 361 | 1,068 | 1,429 | 22,182 | 20,753 | 1452% | 75% |
| North Dakota | 55 | 846 | 901 | 22,182 | 21,281 | 2362% | 94% |
| Ohio | 441 | 1,165 | 1,606 | 22,182 | 20,576 | 1281% | 73% |
| Oklahoma | 223 | 1,165 | 1,388 | 22,182 | 20,794 | 1498% | 84% |
| Oregon | 202 | 1,006 | 1,208 | 22,182 | 20,974 | 1736% | 83% |
| Pennsylvania | 803 | 1,908 | 2,711 | 22,182 | 19,471 | 718% | 70% |
| Rhode Island | 92 | 979 | 1,071 | 22,182 | 21,111 | 1971% | 91% |
| South Carolina | 1,468 | 1,000 | 2,468 | 22,182 | 19,714 | 799% | 41% |
| South Dakota | 66 | 631 | 697 | 22,182 | 21,485 | 3082% | 91% |
| Tennessee ** | 2,770 | 0 | 2,770 | 22,182 | 19,412 | 701% | 0% |
| Texas | 2,883 | 1,972 | 4,855 | 22,182 | 17,327 | 357% | 41% |
| Vermont | 111 | 572 | 683 | 22,182 | 21,499 | 3148% | 84% |
| Virginia | 226 | 1,126 | 1,352 | 22,182 | 20,830 | 1541% | 83% |
| Washington | 324 | 105 | 429 | 22,182 | 21,753 | 5071% | 24% |
| West Virginia | 55 | 823 | 878 | 22,182 | 21,304 | 2426% | 94% |
| Wisconsin | 196 | 849 | 1,045 | 22,182 | 21,137 | 2023% | 81% |
| Wyoming | 58 | 414 | 472 | 22,182 | 21,710 | 4600% | 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?
| Yes | 42 |
| No | 4 |
| Other | 2 |
Does your state issue both individual and corporate (agency / broker) surplus lines licenses?
| Yes | 33 |
| No | 11 |
| Other | 1 |
| No Response | 3 |
Do you require a tax report from each surplus lines licensee in your state? If no, please explain.
| Yes | 34 |
| No | 14 |
Does your state have an independently procured or direct procurement tax statute?
| Yes | 34 |
| No | 12 |
| Other Response | 2 |
Party responsible for payment of independently procured or direct procurement tax in your state
| Agent | 2 |
| Insured | 36 |
| Other Response | 3 |
| No Response | 7 |
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 tax | 3 |
| Separately | 6 |
| Other Response | 7 |
| No Response | 32 |