The premium tax is a tax paid to the State of Idaho on surplus line coverages written by a broker with unauthorized eligible insurers. Surplus Line premium tax is the same rate of tax as imposed by law on the premiums of like coverages written by authorized insurers. The current premium tax is 1.50%.

If the policy is a multi-state risk, premium tax and stamping fee is assessed only if Idaho is the home state. Select Forms & Links (In a Nutshell) for home state definition.