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Surplus Lines Information for Agents / Agencies / Producers / Brokers

Surplus Lines Premium Tax

To become a Colorado Eligible Insurer, information can be found on the "For Insurance Companies" page of our site.

To complete the Statement of Diligent Effort, please find the PDF here.

New System for Reporting / Payment of Colorado Surplus Lines Premium Taxes (for policies effective 1/1/25)

Notice of Implementation of Surplus Lines Information Portal (SLIP) (Link to the SLIP is located in this notice)

For policies effective BEFORE 1/1/25, or for endorsement filings to those existing policies, please use the Colorado Surplus Lines Tax System (SLT) below. 

 

Surplus Lines Premium Tax

Monthly and Annual Statement Reports are required even for zero business through tax year 2024 and reported to the Colorado Division of Insurance using the Colorado Surplus Lines Tax System.  The 2024 annual statement is due by March 1, 2025 using the Colorado Surplus Lines Tax System.

Policies and endorsements to policies effective prior to January 1, 2025 should continue to be reported to the Colorado Division of Insurance using the Colorado Surplus Lines Tax System. If the endorsement is effective 01/01/2025 and after for a policy effective prior to 01/01/2025, then the endorsement is reported to the Colorado Division of Insurance using the Colorado Surplus Lines Tax System.

Independently Procured Insurance, use the Independently Procured Insurance Premium Tax Report Form updated 01/2025 to report policies effective prior to 01/01/2025.  

The Colorado Division of Insurance will begin using the SLIP platform to collect Surplus Lines Tax and the Independently Procured policy data and premium taxes for all policies and endorsements on policies effective on or after January 1, 2025.  

Transaction Fee in SLIP
The tax rate is still 3% on all premiums and fees.  All new and renewal policies effective on or after 1/1/2025 and their endorsements will be subject to a .175% transaction fee as CO is now using SLAS Clearinghouse to intake all Surplus Lines and Independently Procured Filings. Policies or endorsements to policies effective prior to 1/1/2025 will not carry that fee.  Endorsements effective in 2025 or after to a policy effective prior to 01/01/2025 are filed in the Colorado Surplus Lines Tax System and will not carry the SLIP fee.

  • Please contact the SLAS team at info@slasclearinghouse.com or 877-267-9855, option 1, if you have any questions regarding the SLAS System.
  • Please contact the Non-admitted and Surplus Lines Desk for the Colorado Division of Insurance at DORA_ColoradoInsuranceSurpluslinestax@state.co.us or 303-894-2371, if you have questions regarding the Colorado Surplus Lines Tax System or the Independently Procured Insurance Premium Tax Report Form

Brokers / Agents: Use the Colorado Surplus Lines Tax System below, except for Independent Procurement for Non-Admitted Insurance - use the appropriate forms listed.

Colorado Surplus Lines Tax System (SLT)