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US Compliance

US Surplus Lines Compliance: All 50 States

Surplus lines filing requirements, tax rates, stamping office obligations, and state privacy laws for every US state. Built for brokers, MGAs, and compliance teams operating across multiple jurisdictions.

The Non-Admitted Market Across 50 Jurisdictions

Every US state maintains its own surplus lines regulatory framework — from stamping office requirements to premium tax rates to diligent search standards. The Nonadmitted and Reinsurance Reform Act (NRRA) of 2010 simplified multi-state placements, but home-state compliance remains complex and consequential.

Below is the complete state-by-state guide. Five states require all surplus lines transactions to be filed with a dedicated stamping or service office. Most states use self-reporting to the Department of Insurance. Premium tax rates range from 2% (Michigan, Washington) to 6% (Alabama, Kansas, Oklahoma, South Carolina).

States with Stamping / Service Offices (8 states)

CaliforniaCA
Surplus Line Association of California (SLSO)
Tax: 3%
FloridaFL
Florida Surplus Lines Service Office (FSLSO)
Tax: 5%
IllinoisIL
Illinois Surplus Line Association (ISLA)
Tax: 3.5%
MassachusettsMA
Massachusetts Surplus Lines Association (MSLA)
Tax: 4%
New YorkNY
Excess Line Association of New York (ELANY)
Tax: 3.6%
OhioOH
Ohio Surplus Lines Association (OSLA)
Tax: 5%
PennsylvaniaPA
Pennsylvania Surplus Lines Association (PSLA)
Tax: 3%
TexasTX
Texas Surplus Lines Association (STAMCO)
Tax: 4.85%

All 50 States — Surplus Lines Compliance Guides

Alabama6%Alaska3%Arizona3%Arkansas4%California3%Colorado3%Connecticut4%Delaware3%Florida5%Georgia4%Hawaii4.68%Idaho2.5%Illinois3.5%Indiana2.5%Iowa3%Kansas6%Kentucky3%Louisiana5%Maine3%Maryland3%Massachusetts4%Michigan2%Minnesota3%Mississippi4%Missouri5%Montana2.75%Nebraska3%Nevada3.5%New Hampshire3%New Jersey3%New Mexico4.003%New York3.6%North Carolina5%North Dakota2.25%Ohio5%Oklahoma6%Oregon2.4%Pennsylvania3%Rhode Island4%South Carolina6%South Dakota2.5%Tennessee5%Texas4.85%Utah4.25%Vermont3%Virginia3.25%Washington2%West Virginia4%Wisconsin3%Wyoming3%

States with Consumer Privacy Laws Affecting Insurance

These states have enacted comprehensive consumer data privacy laws that create additional compliance obligations for insurers, brokers, and TPAs handling policyholder data.

California
CCPA / CPRA
Effective 2020/2023
Colorado
Colorado Privacy Act (CPA)
Effective 2023
Connecticut
Connecticut Data Privacy Act (CTDPA)
Effective 2023
Florida
Florida Digital Bill of Rights (FDBR)
Effective 2024
Illinois
Biometric Information Privacy Act (BIPA)
Effective 2008
Indiana
Indiana Consumer Data Protection Act (ICDPA)
Effective 2024
Iowa
Iowa Consumer Data Protection Act
Effective 2025
Massachusetts
201 CMR 17.00 (Data Security Regulation)
Effective 2010
Minnesota
Minnesota Consumer Data Privacy Act (MCDPA)
Effective 2025
Montana
Montana Consumer Data Privacy Act (MTCDPA)
Effective 2024
Nebraska
Nebraska Data Privacy Act (NDPA)
Effective 2025
Nevada
Nevada Privacy of Information Collected on the Internet from Consumers Act (NPICICA)
Effective 2021
New Jersey
New Jersey Privacy Act (NJPA)
Effective 2024
New York
SHIELD Act / NY SHIELD Act
Effective 2020
Oregon
Oregon Consumer Privacy Act (OCPA)
Effective 2024
Tennessee
Tennessee Information Protection Act (TIPA)
Effective 2025
Texas
Texas Data Privacy and Security Act (TDPSA)
Effective 2024
Utah
Utah Consumer Privacy Act (UCPA)
Effective 2023
Virginia
Virginia Consumer Data Protection Act (VCDPA)
Effective 2023
Washington
My Health MY Data Act (MHMD)
Effective 2024

Key Surplus Lines Concepts for Multi-State Operations

NRRA Home State Rule
Under the Nonadmitted and Reinsurance Reform Act, only the insured's home state collects surplus lines premium tax. For a business domiciled in California, SLSO collects 100% of the tax even if exposures are in 10 states.
Diligent Search Requirement
Before placing in the non-admitted market, brokers must document that admitted carriers have declined or cannot provide the coverage. Requirements vary by state from one to three declinations.
Eligible Surplus Lines Insurer
Non-admitted carriers must appear on the state's list of eligible surplus lines insurers. Placing with non-eligible carriers exposes the broker to license suspension and personal liability for the premium tax.
Surplus Lines Disclosure
All states require that insureds receive a written notice explaining that surplus lines coverage is placed with a non-admitted carrier not regulated by the state guaranty fund. The exact language varies by state.

Automate Surplus Lines Compliance Across All 50 States

Regure tracks filing deadlines, validates documentation, calculates premium tax, and generates audit trails for every non-admitted placement — whatever state your risk is domiciled in.