Adoption of SLIP+ for Reporting and Payment of Surplus Lines Taxes

AID * * ARKANSAS INSURANCE DEPARTMENT Hugh McDonald SECRETARY OF COMMERCE Jimmy Harris COMMISSIONER ARKANSAS INSURANCE DEPARTMENT Bulletin No. 9-2026 To: All Non-Admitted Insurers Writing Business in the State of Arkansas From: Arkansas Insurance Department Date: August 5, 2026 Subject: Adoption of SLIP+ for Reporting and Payment of Surplus Lines Taxes Transition to Slip+ for States Effective January 1, 2027, the Arkansas Insurance Department will transition to Slip+ for States as the required platform for Arkansas surplus lines insurers, agents, and brokers to report transactions and pay premium taxes in accordance with Ark. Code Ann. § 23- 65-315. Slip+ for States will replace the Optlns platform. All surplus lines policies and endorsements effective on or after January 1, 2027, shall be reported to the Arkansas Insurance Department using Slip+ for States. Transactions reported through the platform will be charged a 4% surplus lines premium tax consistent with Ark. Code Ann. § 23-65-315, and a 0.175% transaction fee on remitted funds. All premium taxes and transaction fees will be paid via ACH debit. Policies and endorsements effective prior to January 1, 2027, should continue to be reported to the Department through the Optlns platform. Registration and Login Information Agents, brokers, and third-party filers who already have a Slip+ for States login do not need to create a new account. You will simply add your Arkansas license to your existing profile. Registration is open now for users who do not yet have an account. Filing Procedures Arkansas policies and transactions may be submitted through Slip+ for States using manual entry, XML batch upload, CSV batch upload, or API web service. Slip+ for States supports both individual transaction management for reporting a relatively small number of transactions and bulk submission for insurers reporting numerous polices. XML schema and batch-upload documentation are available directly within the platform. Quarterly Tax Payments Invoices for premium tax and Slip+ for States transaction fees will be delivered to each registered user's SLIP+ inbox at the end of each calendar quarter. Premium tax payments for Arkansas are due within sixty (60) days following the end of each calendar quarter, consistent with Ark. Code Ann. § 23-65-315(a). 2027 Reporting and Payment Schedule Transactions Reported Invoice Issue Date Invoice Due Date Q1 (January 1 - March 31) First Business Day of April May 30 Q2 (April 1 - June 30) First Business Day of July August 29 Q3 (July 1— September 30) First Business Day of October November 29 Q4 (October 1 - December 31) First Business Day of January March 1 Training and Support Additional training and guidance will be provided prior to the mandatory transition to Slip+ for States on January 1, 2027. For questions or assistance contact: SLIP+ Team info@slipplus.com (877) 267-9855, option 1 Arkansas Insurance Department Premium Tax Collection (501) 371-2608 imm O arris s' er ansas Insurance Department Arkansas Insurance Department 1 Commerce Way, Suite 102 • Little Rock, AR 72202 insurance.arkansas.gov