FL – Updated electronic address/jurisdiction database for determination of insurance premium tax situs

For insurance premium tax purposes, the Florida Department of Revenue has issued a tax information publication updating the electronic address/jurisdiction database. The insurers may use this database to assign premiums to the proper local taxing jurisdictions that impose an excise tax on premiums for purposes of the firefighters’ and police officers’ pension trust funds.

The updated files contain changes that reflect annexations, new addresses, and other relevant changes submitted by the local jurisdictions. Insurers are advised to use the updated database to report premiums for the 2022 calendar year on Form DR-908, which is due by March 1, 2023. However, insurers are also allowed to use the database updated in October 2021 to report these premiums. Tax Information Publication, No. 22B8-01, Florida Department of Revenue, October 3, 2022