Tax Rate
6.00%
Filing Frequency
Quarterly
Quarterly reporting with 30-day payment window. Q1 due April 30, Q2 due July 30, Q3 due October 30, Q4 due January 30. Late payments subject to automatic $200 fine plus 5% monthly interest up to 25% maximum.
Filing Method
portal
Format: SCDOI Online Portal Entry
Requirements
South Carolina requires surplus lines premium tax filings through the SCDOI Online Services Portal. All policies must be entered quarterly with payment via electronic methods (ACH or credit card). The 6% premium tax is a blended rate consisting of 4% state broker premium tax and 2% municipal broker premium tax. Medical malpractice policies require an additional 6% assessment to SCMMA. South Carolina does not have a surplus lines association or export list but maintains an eligible insurer list.
Filing Methods
- Online Portal
Filing Steps
- 1Register for SCDOI Online Services user account
- 2Enter all policies quarterly through online portal
- 3Pay electronically via ACH or credit card within 30 days after quarter close
- 4Medical malpractice: charge insured 6% tax PLUS 6% SCMMA assessment
- 5Include required policy disclosure language on all policies
- 6Verify insurer is on South Carolina eligible surplus lines list
- 7Wet marine and transportation insurance exempt from filing
- 8NRRA exempt commercial purchasers recognized as of 7/21/2011
- 9Bulk CSV upload available for multiple submissions
- 10No paper checks accepted unless tax liability exceeds $1,000,000
- 11ACH payments: $2.50 processing fee added to tax liability
- 12Credit card payments: 1.7% + $1.00 fee (max $99,999 per transaction)
Required Forms
- Online Surplus Lines Premium Tax Application
- Quarterly Summary Report (auto-generated)
- Form 1000 (insurer eligibility)
- Form 1027 (insurer eligibility)
Common Issues to Avoid
- User account login and password issues
- Missing due diligence documentation (declined insurers)
- Policy disclosure language not included on policies
- Late quarterly reporting causing $200 automatic fines
- Medical malpractice assessment not properly calculated
- Electronic payment processing issues (debit blocks)
- Insurer not on eligible list at time of binding
- CSV bulk upload format errors
- Fourth quarter submissions uploaded after year-end
- Independently procured business not properly reported
Helpful Tips
- Set up SCDOI Online Services account well before first filing
- Use CSV bulk upload for efficiency with many transactions
- Create quarterly calendar reminders 7 days before deadline
- For ACH payments, add debit block exception for SC.GOV (ID 1522077581)
- Save due diligence documentation with policy records
- Create policy disclosure language template for consistency
- For medical malpractice, calculate both 6% tax and 6% SCMMA assessment
- Verify insurer eligibility before binding, not at reporting
- File Q4 submissions before December 30 to avoid next year placement
- Use Audit submission category for expired/old policies
- Keep track of endorsements to expired policies
- Designate backup users for account continuity
Frequently Asked Questions
What is the surplus lines tax rate in South Carolina?
The surplus lines tax rate in South Carolina is 6.00%.
When is surplus lines tax due in South Carolina?
Quarterly reporting with 30-day payment window. Q1 due April 30, Q2 due July 30, Q3 due October 30, Q4 due January 30. Late payments subject to automatic $200 fine plus 5% monthly interest up to 25% maximum.
How do I submit surplus lines filings in South Carolina?
portal