Florida Department of Revenue Updating Insurance Premium Tax-Related Forms

Oct 24, 2012


The Florida Department of Revenue (“DOR”) held a hearing today, October 24, 2012, to discuss proposed changes to Rules 12B-8.002: Tax on Wet Marine and Transportation Insurance and 12B-8.003: Tax Statement; Overpayments of Insurance Premium Tax.  (Click on the hyperlinks to access the complete text of each proposed Rule.)

The purpose of the proposed changes to Rule Chapter 12B-8, F.A.C. (Insurance Premium Taxes, Fees and Surcharges) is to repeal a Rule that is redundant of Section 624.510, F.S., and to adopt, by reference, changes to forms used by the DOR in the administration of the insurance premium taxes, fees and surcharges.

No discussion or commentary was offered today relative to the proposed Rule changes, among which simply update the effective date on forms listed below to January 1, 2013: 


Form Number


(4)(a) DR-907

Florida Insurance Premium Installment Payment (R. 01/12)



(b) DR-907N

Instructions for Filing Insurance Premium Installment Payment (Form DR-907) (R. 01/12)



(5)(a) DR-908

Insurance Premium Taxes and Fees Return for Calendar Year 2011 (R. 01/12)



(b) DR-908N

Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return (R. 01/12)



(6) DR-350900

2011 Insurance Premium Tax Information for Schedules XII and XIII, DR-908 (R. 01/12)





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