Arkansas Joining SLIP+ for States
The Arkansas Insurance Department is adopting SLIP+ for the reporting and payment of all Arkansas surplus lines premium taxes beginning January 1, 2027. Policies and endorsements effective prior to January 1, 2027, will continue to be reported to the Arkansas Insurance Department through the OPTins platform. Training resources and reporting requirements will be published on the SLIP+ Arkansas State Page. XML and CSV batch filing documentation will be available in SLIP in the coming weeks. Stay tuned for implementation and filing guidance for Arkansas surplus lines brokers and filers.
2Q2026 Tax Payments and Quarterly Affidavits Past Due
Quarterly tax payments and quarterly affidavit/attestation filings are now past due. Please review the reporting dates below and ensure tax payments and quarterly affidavits have been submitted as required by state statute. Tax Payment & Affidavit Deadlines: State Filing/Payment Requirement Due Date Oklahoma Tax Payment & Quarterly Affidavit July 31 Alabama Tax Payment* August 15 Colorado Tax Payment* & Quarterly Affidavit August 15 Kansas Tax Payment* August 15 Montana Tax Payment* & Quarterly Attestation(s) August 15 South Dakota Tax Payment August 15 Tennessee Tax Payment & Quarterly Affidavit August 15 Wyoming Tax Payment & Quarterly Affidavit August 15 SLIP+ SLIP+ Transaction Fee Payment August 15 *Alabama, Colorado, Kansas, and Montana tax payments are statutorily due annually, although each state encourages quarterly tax payments. All tax payments should be remitted in SLIP+ under the Invoices and Payments tab. For more information, please visit the Invoicing and Payments page on slipplus.com. Because an electronic signature is required, affidavits and attestations must be filed under the primary Agent’s SLIP+ account. Agent representatives cannot submit the affidavit or attestation on behalf of the agent. To submit the quarterly affidavit, please login to the agent’s SLIP+ account and navigate to the Compliance tab. Please note that submitting the tax payment is a separate requirement from filing the quarterly affidavit/attestations. Zero business affidavits are not required for any SLIP+ states.
Colorado Monthly Zero Filings Eliminated
Following Colorado's transition from DORA, the Colorado Division of Insurance no longer requires monthly zero-business filings. SLIP+ users who submitted Colorado transactions through SLIP+ during the second quarter should file a Quarterly Affidavit in SLIP+ for States. Where to File:
Louisiana Tax Itemization on Policies
The Louisiana surplus lines tax rate of 4.85% should be displayed on the policy declarations page as a single tax line item. Brokers are not required to separately itemize the statutory allocation of the tax between the Louisiana State General Fund (96%) and the Louisiana Fire Marshal Fund (4%). This allocation is handled through the tax reporting and remittance process in SLIP+ and does not need to be reflected as separate charges on the policy declarations page. As a reminder, the policy declarations page should disclose the gross premium, policy fees, the 4.85% surplus lines tax (as a single line item), and the 0.175% SLIP+ Transaction Fee. This ensures consistency and transparency for policyholders while maintaining compliance with Louisiana reporting requirements.
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