Are policy fees subject to the surplus lines tax and the SLIP+ transaction fee?

All policy and carrier fees charged to the insured on Louisiana surplus lines policies are taxable and should be reported in the Policy Fees field in SLIP+. All fees must be clearly listed on the policy declarations page.

Note: Agency fees (between retail agent and the client) along with reimbursement of expenses directly related to the insurance coverage of the insured are not taxable and must be itemized separately.