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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 FILLABLE PDF here.

New System for Reporting / Payment of Colorado Surplus Lines Premium Taxes, and Independently Procured Insurance Premium Taxes (for policies effective on and after 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.

For policies effective BEFORE 1/1/25, for Independently Procured Insurance, please use the Independently Procured Insurance Premium Tax Form below.

 

Surplus Lines Premium Tax

Transaction Fee For Policies Reported in SLIP - The tax rate is 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 SLIP+ to intake all Surplus Lines and Independently Procured Filings.  Policies or endorsements to policies effective BEFORE 1/1/2025 will not carry the SLIP fee.  Endorsements effective in 2025 or after to a policy effective BEFORE 01/01/2025 are filed in the Colorado Surplus Lines Tax System and will not carry the SLIP fee.    

Brokers / Agents: Use the Colorado Surplus Lines Tax System below to report policies effective BEFORE 1/1/25 or for endorsement filings to those existing policies.  Independent Procurement for Non-Admitted Insurance - use the appropriate form listed.

 

Colorado Surplus Lines Tax System (SLT)

Monthly Reports and Annual Statements are due after 01/01/2025 only if endorsements to policies effective before 01/01/25 are being reported in the Colorado Surplus Lines Tax System.

Annual Statement

Monthly and Annual Surplus Lines Premium Tax Filing Instructions

New bulletin will be available in late 2025.