State Issues
WSIA – Legislative page for state of Ohio
Ohio Surplus Lines Licensing Information
Ohio Surplus Lines Reporting Application
Ohio List of Eligible Surplus Lines Companies
OII – Ohio Insurance Institute
Ohio Regulatory Issues
ODI Ohio Surplus Lines Statement INS4024
Documents for Surplus Lines & Risk Retention Reporting
3905.30 Resident and nonresident surplus lines broker’s license.
3905.33 Unauthorized insurers; applicability and construction of federal provisions; due diligence.
3905.331 Exempt commercial purchasers; qualifications; qualified risk managers.
3905.36 Taxing firms dealing with unauthorized foreign insurers; waiver of penalty and interest charges; surplus lines brokers.
Federal Issues
Business Insurance – Excess & Surplus Lines news from Business Insurance
Excess & Surplus Lines Law in the United States – Annually updated manual available for purchase
Frequently Asked Questions
Taxability of Fees
The State of Ohio advised us that company fees are viewed just like premium and are taxable. Broker fees, program manager and underwriting manager fees are not taxable.
Exempt Commercial Purchaser Regulations
Section 3905.331 of the Ohio Revised Code addresses this issue.
Corporate Surplus Lines Licenses in Ohio
The ODI Surplus Lines Licensing page covers this.
If commissions are paid to an individual, the individual must be surplus lines licensed and must file and pay taxes.
If commissions are paid to a business entity, the business entity must be surplus lines licensed and is responsible for all filings and taxes.
Industry Links
A.M. Best – Insurance company ratings and financial information
AIA – The American Insurance Association
Big “I” News – Latest News from the Big I
III – Insurance Information Institute
IIABA – Independent Insurance Agents and Brokers of America
NAIC – National Association of Insurance Commissioners
NCOIL – National Conference of Insurance Legislators
OIA – Ohio Insurance Agents Association
OII – Ohio Insurance Institute
PIA National – National Association of Professional Insurance Agents
SILA – Securities and Insurance Licensing Association
WSIA – Wholesale & Specialty Insurance Association