PA| The Pennsylvania Surplus Lines Association issued a bulletin clarifying the Exemption for Charter Schools, stating that they are the same as Public Schools thus exempt from taxation.
The PA Department of Revenue had previously advised that school districts are subdivisions of the Commonwealth and are, therefore, exempt from surplus lines taxation.
Act 13 of 2019 became effective July 1, 2019. Policies placed after June 30, 2019 for surplus lines insurance sold to a charter school, regional charter school, or a cyber charter school are not subject to surplus lines tax.