US-FL · United States · state
Reinsurance tax in Florida
Partial tax coverage
Evidence reviewed · recorded
The premium-tax base omits premiums on reinsurance accepted. This does not establish exemption from other state charges or tax on the underlying direct premium.
State premium tax
Accepted reinsurance omitted
Partial tax coverage
The premium-tax base omits premiums on reinsurance accepted. This does not establish exemption from other state charges or tax on the underlying direct premium.
- Tax base
- State statutory premium-tax base only.
- Legal effective dates
- Not established — review date is not the effective date
- Florida Statutes 624.509(1)(a) · Current statute consulted 2026-10-23
Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.
Observation history
2 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.
2026-10-23T06:48:43Z · Partial tax coverage
Evidence reviewed 2026-10-23. Added state statute evidence; federal excise remains a separate assessment.
The premium-tax base omits premiums on reinsurance accepted. This does not establish exemption from other state charges or tax on the underlying direct premium.
Observation: us-fl-20261023-02 · replaces us-fl-20261023-01
State premium tax: Accepted reinsurance omitted — The premium-tax base omits premiums on reinsurance accepted. This does not establish exemption from other state charges or tax on the underlying direct premium.
Effective from: unknown; until: not established.
- Florida Statutes 624.509(1)(a) · Current statute consulted 2026-10-23
2026-10-23T06:48:42Z · Not verified
Evidence reviewed 2026-10-23. Initial publication of supplied research; earlier tax history not reconstructed.
No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.
Observation: us-fl-20261023-01