The purpose of this memorandum is to provide guidance to surplus lines brokers and those who independently procure nonadmitted insurance for filing policy transaction data, quarterly reports and premium tax payments.

Effective October 1, 2016, Tennessee will adopt SLIP+ for the filing and payment of all surplus lines policies and premium taxes.

Beginning January 1, 2013, single-state filers must report surplus lines tax information and remit premium tax with the Surplus Lines Clearinghouse as operated by the Florida Surplus Lines Service Office via its website.