The states that are currently using the SLAS SLIP system for reporting surplus lines premium tax are:
Go to the SLIP login page and click on the Register button. Submit the required information for the licensed surplus lines agent. After the registration information is completed, the agent will receive an email with the login credentials. States require that SLIP users use the agent's email address to register for the SLAS Clearinghouse. Please do not use an agent representative’s email address in the Agent Information section of the registration form.
The Agent's
Contact Personsection of the registration form should be used to indicate the
representative responsible for reporting transaction data and answering
questions related to SLIP filings. Additional users can be added to the agent's
SLIP account once the primary account (registered under the agent's email
address) has been created.
Quarterly affidavits are required for Oklahoma, Tennessee, Wyoming, and Colorado. South Dakota does not require affidavit filings. Quarterly affidavit filings are due at the same time as quarterly tax payments using the following schedule:
|
Reporting Period |
Oklahoma Affidavit Due |
Tennessee, Wyoming, Colorado Affidavit Due |
|
Q1 (January 1 - March 30) |
April 30 |
May 15 |
|
Q2 (April 1 - June 30) |
July 31 |
August 15 |
|
Q3 (July 1 - September 30) |
October 31 |
November 15 |
|
Q4 (October 1 - December 31) |
January 31 |
February 15 |
Affidavit filings for each state are only required if business has been submitted during the reporting period. If no business is reported, an affidavit filing is not required.
There are two ways to report policy data in SLAS: SLIP and XML Batch.
SLIP: Allows brokers to submit single transactions. For more information on how to file in SLIP, review the Reporting Entity Manual and the SLIP Set-up Guide on the Documents page.
XML Batch: Allows high volume brokers to submit multiple transactions in a single file upload. For more information on XML Batch filing, please contact batchfiling@slasclearinghouse.com.
The SLAS Transaction fee is charged on the gross premium (premium plus all taxable policy fees) for all transactions reported in SLAS. The table below shows the SLAS Transaction fee rate based on the policy effective date.
| Policy Effective Date | Transaction Fee Rate |
| New and renewal policies (and subsequent endorsements) with an effective date on or after July 1, 2015 | 0.175% |
| New and renewal policies (and subsequent endorsements) with an effective date between July 1, 2012 – June 30, 2015 | 0.300% |
Yes, the SLAS transaction fee is refundable pro-rata based on the unearned premium on return premium or cancellation endorsements. The transaction fee is also refunded on all backouts.
Yes, the SLAS transaction fee should be included on the policy declarations page.
No, in accordance with state laws, all surplus lines policies should be reported under the individual licensee who transacted the business. Agency accounts are available in SLAS SLIP, which allows an agency to report business for multiple agents under a single account.
To file an endorsement to a policy previously entered into SLAS SLIP, select Endorsement/Other or Policy Search from the Policy tab on the navigation menu. Enter the policy number or insured name to search for the original policy, and click Add Transaction to the left of the policy number. Then, complete the transaction information for the endorsement and click Submit.
Endorsements for policies reported directly to the state or through OPTins are not reported in SLAS SLIP until the policy is renewed. If you are unable to locate the new business or renewal transaction in SLAS SLIP, please contact SLAS staff at info@slasclearinghouse.com.
If the transaction was reported with incorrect information, you can update the data by going to the Policy tab on the navigation menu and selecting Policy Search. Search for the policy using any of the policy search criteria, and then click View to the left of the policy number you want to correct.
Edit Policy Information: If the policy number, expiration date, insured name, insured address, or location of risk is incorrect, click the Edit button in the bottom right of the Policy Information box, correct the incorrect information, and click Save.
Edit Transaction Information: If the coverage code, tax status, transaction type, effective date, policy expiration date, insurer(s), premium, or policy fees are incorrect, click the Edit icon to the left of the incorrect transaction, and click the Edit button at the bottom of the Transaction Information box. Update the incorrect information and click Submit. Editing transaction information will create backout and correction transactions. Click OK to submit.
Backout Transaction: If you filed the transaction in error and need to remove it from SLAS SLIP, use the Backout feature to reverse the erroneous transaction. To reverse the transaction, click the Edit icon to the left of the erroneous transaction, then click the Backout button at the bottom of the Transaction Information box. Clicking the Backout button will automatically reverse the transaction data, taxes, and SLAS transaction fees.
Please note that editing a transaction or filing a backout transaction on a policy submitted in a previous quarter will not adjust the original invoice. The adjustments to the taxes and SLAS transaction fees, if applicable, will be shown on the invoice received at the end of the quarter when the edit or backout transaction is filed.
You can report new or renewal transactions with $0.00 to ensure the policy is reported within the timeframes required by the applicable state law. Once premium is paid, it will need to be reported as a subsequent transaction in SLAS SLIP or XML Batch. Please note, non-premium bearing endorsements do not have to be reported in SLAS.
A confirmation number beginning with "Q" indicates the transaction is questioned and does not meet one or more of the SLAS state business rules. Transactions In Question (TIQ) are indicated with a "Q" at the beginning of the confirmation number. The types of TIQs are:
TIQs should be corrected as soon as possible. Certain types of TIQs may not be invoiced until they are corrected. Please contact SLAS staff at info@slasclearinghouse.com if you need assistance correcting the transaction.
A Standalone Additional Premium (SA2) TIQ is when an additional premium transaction is filed and there is no existing new business or renewal transaction. This TIQ can occur either by:
An SA2 TIQ can only be corrected by the SLIP user. To correct this TIQ, submit the new business or renewal transaction in SLIP or XML Batch, or edit the effective date of the additional premium endorsement to fall within the policy period.
An Unbalanced Returned Premium (URP) TIQ occurs when a return premium or cancellation transaction is filed with a premium that exceeds the total premium submitted for the same coverage code and policy period. An Unbalanced Returned Premium (URP) TIQ can only be corrected by the SLIP user. To correct this TIQ, update the premium on the return premium or cancellation endorsement, or submit the additional premium required to ensure the returned premium no longer exceeds the total premium paid for the policy period.
An Unbalanced Returned Policy Fees (URF) TIQ is a return premium or cancellation transaction with a policy fee amount that is greater than the total policy fee submitted for the same coverage code and policy period. An Unbalanced Returned Policy Fees TIQ must be corrected by the SLIP user. To correct this TIQ, update the policy fee amount on the return premium or cancellation endorsement, or submit the additional policy fees required to make the total policy fees paid for the policy period greater than the returned policy fees.
Tax Status 7 indicates that the insured for the policy being reported is exempt from surplus lines tax. All new business and renewal transactions reported under Tax Status 7 will be questioned (TS7). Tax Status 7 TIQs must be accepted by SLAS staff. The SLAS staff will reach out to the appropriate state to verify that the insured is exempt from surplus lines tax. Once the state has approved the tax exemption, the transaction will be accepted.
Please contact the SLAS staff at info@slasclearinghouse.com if the insurer for your policy does not appear on the insurer list in SLAS SLIP.
Oklahoma requires SLIP users to report the syndicate when Lloyd's of London is selected as the insurer. If you are reporting an Oklahoma policy, select Lloyd's Underwriters of London from the Insurer list, and you will be prompted to select a syndicate from the quarterly NAIC Lloyd's of London Syndicate list.
For Colorada, South Dakota, Tennessee, and Wyoming policies, you do not need to report the Lloyd's syndicate. Simply select Lloyd's Underwriters of London from the insurer list.
To file a policy with more than one insurance carrier, click on New Policy under the Policy tab and complete the policy and transaction information. In the insurer section on the Transaction Information page, enter the first insurer and associated premium and policy fees (if applicable). Then click the Add Insurer link, select the additional insurer, and complete the premium and policy fee information. Repeat these steps for each carrier on the policy.
If you need to delete a layer, click the blue minus sign button to the right of the policy fee field. Once you have completed the premium and policy fees for all insurers on the policy, click Submit.
The Renewal option under the Policy tab can be used to submit renewal transactions whether the policy number will remain the same or has been updated.
To use this option, navigate to the Renew Policy screen, enter the policy number exactly as it was previously entered. If you do not know the exact number, click on Advanced Search to use the Policy Search tool to retrieve the policy.
Once you have entered the policy number correctly, the system will take you to the Policy Details. Please review the policy data for accuracy and edit if necessary. Complete the transaction information and click Submit. The renewal transaction will be added to the existing policy in SLIP.
If the policy number has changed from the previous term for the renewal, entered the new policy number in the Policy Details section. Then complete the transaction details, and click Submit. The system will create a new policy record for the renewal.
Please note, the policy must have been previously reported in SLAS SLIP to use the Policy Search/Renewal option.
NOTE: Searching for the policy in Policy Search and then editing the policy number will change the policy number for all transactions reported for the policy (i.e., any prior new business or endorsement transactions reported).
The SLIP Transactions Report provides a list of transactions reported under an agent’s license during a given time period. This report can be run for any date range and can be exported to a .pdf or .csv format. To run the report, select SLIP Reports from the Reports tab on the navigation bar, and select SLIP Transactions Report in the dropdown box. Enter the following criteria:
Then click Generate Report.
PLEASE NOTE:
Go to the SLIP Login Page and click on the Registerbutton. Submit the required information for the Agency Account holder. Two or more registered SLIP agent accounts are required to create an agency account. After the registration information is completed, the primary contact person will receive an email with the login credentials.
After registration, each SLIP agent linked to the agency account must complete and sign an Agent Authorization Form. This form is included in the welcome email sent to the primary user and is also available in SLIP at the top of the Settings page.
Once the Agent Authorization Forms are completed, signed and emailed back to info@slasclearinghouse.com, the SLIP agent accounts will be linked, and the agency account will be ready to submit policy data.
Yes, the state tax and SLAS transaction fee invoices for all agents linked to the agency account can be paid in SLAS SLIP under the agency account.
Tax and SLAS transaction fee invoices are issued on the first business day following the end of each calendar quarter for business reported in the preceding quarter. All invoices are delivered to the SLIP Inbox. The first page of the Billing Report is the invoice for state surplus lines taxes. You will receive a separate tax invoice for each SLAS state. The SLAS transaction fee invoices will be a separate link in the SLIP Inbox. You can also view the tax and SLAS transaction fee invoices on the View Invoices page under the Invoicing tab in SLIP.
The Billing Report lists all transactions included in the tax and SLAS transaction fee invoices. The Billing Report should be used to reconcile the quarterly invoices. Please visit the Invoicing and Payments page of our website for more information.
You may receive up to six invoices:
Tax and SLAS transaction fee credits are automatically applied during the billing process. The Pay Invoices screen in SLIP will show the remaining balance due or credit balance after the credits have been applied. Customers with a SLAS transaction fee credit will also receive a statement showing the remaining balance due or credit balance.
Tax credits can only be applied toward outstanding taxes for the same state and same agent account. For instance, a South Dakota tax credit cannot be applied to a Tennessee tax amount due. Additionally, credits cannot be invoiced to one agent and then applied to another agent, even for the same state.
If you have a credit balance on a state tax invoice, it must roll forward one calendar quarter before a refund can be requested. If the credit balance remains outstanding after one quarter, you may request a refund of the taxes and transaction fees. To request a refund, contact our accounting department at accounting@slasclearinghouse.com, or by phone at 877.267.9855, option 2.
Customers with an outstanding SLAS transaction fee balance (amount due or credit amount) from the preceding quarter will receive a statement in addition to their current quarterly invoice. Customers who receive a statement should pay the statement amount (if applicable).
Taxes and SLAS transaction fees are paid via ACH Debit in SLIP. Please provide your bank with the Company IDs listed below prior to submitting the ACH payments in SLIP. Failure to provide the information below may result in returned tax and transaction fee payments.
|
Payee |
Invoice Type |
Payment Type |
Payment Information |
|
South Dakota |
Taxes |
ACH Only |
Company ID: 1466000334 |
|
Tennessee |
Taxes |
ACH Only |
Company ID: V626001445 |
|
Wyoming |
Taxes |
ACH Only |
Company ID: A830208667 |
Oklahoma | Taxes | ACH Only | Company ID: 9STOFOKDBT |
Colorado | Taxes | ACH Only | *Payment Details Coming 1Q2025* |
|
SLAS Transaction Fee (FSLSO) |
Transaction Fee |
ACH or Check |
Company ID: 2593501857 |
All state tax invoices must be paid via ACH Debit transaction in SLIP. SLAS transaction fee invoices can be paid by ACH in SLIP or by check. Below are the mailing and overnight addresses for SLAS transaction fee payments only (note: tax payments remitted by check to the addresses below will be returned and may be subject to late penalties).
|
Mailing Address |
Overnight Address |
|
Florida Surplus Lines Service Office |
BMO Lockbox #532301 |
Insurers are required to report the following information for each transaction
| Foreign Insurers - Quarterly Filings | ||
| Reporting Period | Transactions Effective | Reporting Deadline |
| Initial Filing (1Q2024, 2Q2024, 3Q2024) | 1/1/2024 - 9/30/2024 | 12/31/2024 |
| 4Q2024 | 10/1/2024 - 12/31/2024 | 3/31/2024 |
| 2025 and After | ||
| Reporting Period | Transactions Effective | Reporting Deadline |
| 1st Quarter | January 1 - March 31 | June 30 |
| 2nd Quarter | April 1 - June 30 | September 30 |
| 3rd Quarter | July 1 - September 30 | December 31 |
| 4th Quarter | October 1 - December 31 | March 31 of the following year |
| Alien Insurers - Annual Filings | ||
| Reporting Period | Transactions Effective | Reporting Deadline |
| Annual | January 1 - December 31 | June 30 |
Bulletin No. 12-2023 only applies to Oklahoma surplus lines agents and direct procurement filers. Currently, non-admitted carriers are not required to report Oklahoma policy data in SLAS SLIP.
All policies, and any associated endorsements, effective on or after January 1, 2024 should be filed in SLAS SLIP. Any policies, or endorsements on policies, effective prior to January 1, 2024 should be filed in OPTins.
For more information, you can view our SLAS Oklahoma training webinar.
All policies and endorsements must be filed within 30 days after the calendar quarter of the effective date.
Yes, all policy fees (i.e., inspection fees, carrier fees, broker fees, etc.) are taxable and should be reported in the Policy Fees field in SLAS SLIP.
Oklahoma surplus lines taxes and SLAS transaction fees are invoiced and paid quarterly using the following schedule:
|
Reporting Period |
Oklahoma Taxes Due |
SLAS Transaction Fee Due |
|
Q1 (January 1 - March 30) |
April 30 |
May 15 |
|
Q2 (April 1 - June 30) |
July 31 |
August 15 |
|
Q3 (July 1 - September 30) |
October 31 |
November 15 |
|
Q4 (October 1 - December 31) |
January 31 |
February 15 |
Oklahoma requires SLIP users to report the syndicate when Lloyd's of London is selected as the insurer. If you are reporting an Oklahoma policy, select Lloyd's Underwriters of London from the Insurer list, and you will be prompted to select a syndicate from the quarterly NAIC Lloyd's of London Syndicate list.
For South Dakota, Tennessee, and Wyoming policies, you do not need to report the Lloyd's syndicate. Simply select Lloyd's Underwriters of London from the insurer list.
Yes, all surplus and excess Flood policies in Oklahoma, commercial or personal lines, are exempt from the surplus lines tax. Flood policies will be charged the SLAS transaction fee. When filing a Flood coverage for Oklahoma, select Tax Status 6 – Tax-Exempt Coverage from the Tax Status dropdown list in SLIP. The following are available Flood coverages in SLAS SLIP:
No, if the surplus lines agent did not transact any business during the quarter, Oklahoma does not require a quarterly affidavit to be filed. Quarterly affidavit filings are only required if the agent wrote business during the quarter. To file the quarterly affidavit, go to Reports and select Affidavits.
Affidavit Filing Schedule
| Reporting Quarter | Affidavit Filing Deadline |
| 1st Quarter (January 1 – March 31) | April 30 |
| 2nd Quarter (April 1 – June 30) | July 31 |
| 3rd Quarter (July 1 – September 30) | October 31 |
| 4th Quarter (October 1 - December 31) | January 31 |
Tennessee requires that declinations are reported for every new business or renewal policy. In 2019 the Tennessee DCI made an update to the declination requirement that depending on the type of coverage, the minimum number of declinations is either one or three. The SLAS 2019-01 Bulletin: Tennessee Declination Requirements outlines the minimum declination requirements by coverage.
To add an additional declination, click the Add Insurer link at the top of the Declinations box. To delete a declination, click the 'X' to the right of the insurer declination. Please know that the system will not allow you report a policy if the minimum required declination is not included. The insurer declination information for all policies should be retained by the surplus lines agent to be reviewed by the State of Tennessee Department of Commerce and Insurance, upon request.
When entering a policy for an Tennessee Exempt Commercial Purchaser, you will need to enter the following information for all three required declinations: