FAQs

An entity should be a governmental (state, county, municipality) entity to be exempt from surplus lines tax. 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 its 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.