MN| The instructions explain that each Minnesota surplus lines licensee must file a semiannual stamping fee report with the Surplus Lines Association of Minnesota—by August 15 and February 15 for the preceding six‑month periods—using their own Minnesota tax ID, regardless of whether any fees are due, and in addition to filing Form IG260 with the Department of Revenue. Licensees must generate a transaction report from the MNSLA website for the relevant period, total all premiums subject to the stamping fee, and apply the stamping fee rate of 0.0004 on all transactions effective on or after 10/1/2016, with the spreadsheet calculating both the fee and the total payment due. If payment is late, a penalty of the greater of 250 dollars or 1% of the stamping fees applies.
Click here to see MN SLA Instructions for 2026 Semiannual Stamping Fee Report