The Missouri Department of Insurance recently clarified its view that surplus lines taxes apply to policy fees as well as premium taxes.
The change appears in Missouri's Reguation, section 20 CSR 200-6.300 Surplus Lines Insurance Fees and Taxes.
The department’s explanation of the amendments to sections (1), (2) and (3) of this rule is as follows:
"This amendment clarifies that any fee charged in connection with the placement of surplus lines insurance is subject to the surplus lines insurance premium tax, regardless of whether the fee is charged by the surplus lines insurer or the surplus lines licensee. As such the amendment is consistent with current practice of the department and is intended to halt the avoidance of tax by merely shifting the stated source of fees from the insurer to the licensee."