In a special focus article in May, we wrote about the future of multi-state allocation of nonadmitted premium tax revenue following the dissolution of the Non-Admitted Insurance Multistate Agreement (NIMA). We followed up on this issue in July, with an article regarding Florida’s bulletin on the topic. On September 6, 2016, the Tennessee Department of Commerce and Insurance issued its own bulletin with the following guidance, effective October 1, 2016. The bulletin begins by noting that Tennessee has reached agreement with the Florida Surplus Lines Service Office for continued use of the Surplus Lines Information Portal (SLIP). The bulletin then provides that all policies effective on or after October 1, 2016, for which Tennessee is designated as the Home State, will be reported as single state policies with 100 percent of the premium being reported to and taxed by Tennessee through SLIP. These policies will, however, be subject to a 0.175 percent gross premium SLIP transaction fee, in addition to the 5 percent surplus lines premium tax, though these costs may be passed along to the insured. For all policies with effective dates of October 1, 2014 through September 30, 2016, no SLIP transaction fee will be charged.