This regulatory bulletin clarifies that HB 2149 did not change the requirements for surplus lines brokers (SLBs) to report and pay taxes and stamping fees for service fees that SLBs charge insureds. Instead, HB 2149 clarified that a SLB does not need to report or pay taxes on a service fee charged to an insured by a insurance producer as may be permissible under ARS §§ 20-407(C) and 20-465, for which an insurance producer is not subject to premium tax but may be subject to federal and state income taxes.