FAQs

In order to be exempt from surplus lines tax, the entity should be a governmental (state, county, municipality) entity. Non-profit 501(c)(3) organizations are typically exempt from sales tax but are not exempt from surplus lines tax unless proven otherwise by the entity and their filing surplus lines agent. 

Vessels, cargo, and aircraft risks as described under F.S. 626.917 are also exempt from the surplus lines tax. This exemption does not apply to boats or aircraft used solely for personal pleasure, family use, or the transportation of executives, employees, and guests of the insured.