A "WM&T" insurance tax filing is comprised of three items:
- Form WMT-100
- Support Documentation
- Payment (two checks)
1. Form WMT-100
To access the form (.pdf format), click here.
All fields on the form are required. Note that, other than the “WM&T Service Charge”, the total of ALL associated fees/charges (e.g. policy fee, broker fee, administrative fee, underwriting fee, engineering fee, etc.) is taxable and must be reported on the form. Tax, however, does NOT apply to the “WM&T Service Charge”.
Form WMT-100
2. Support Documentation
A copy of the binder, declarations page, or endorsement is to be included along with the completed form. All information reported on the form must match all information shown on the support document.
3. Payment
Two checks must also accompany the form - one check made payable to the Oregon DCBS for payment of tax due (if any), and a second check made payable to The Surplus Line Association of Oregon for payment of the WM&T Service Charge (applied to all new, renewal, and endorsement transactions, including both A/P and R/P endorsements).
Mail the completed Form WMT-100, support documentation, and required checks, in one SINGLE package directly to:
The Surplus Line Association of Oregon
7360 SW Hunziker, Suite 105
Portland, OR 97223
DO NOT mail the completed form and checks to the Oregon DCBS. Following review of the tax filing, the SLAOR will forward the form, support documentation, and payment directly to the Director of the Oregon DCBS.
Keep copies for your files.
Questions may be directed to info@oregonsla.org.