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TIP #13B8-01
DATE ISSUED: April 11, 2013

Firefighters' and Police Officers' Pension Trust Funds Excise
Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes


Updated Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situs

Insurance companies must register at http://dor.myflorida.com/dor/eservices/addlookup.html to download the address/jurisdiction database files for insurance premium tax (IPT). Insurance companies use these files to assign premiums to the proper local taxing jurisdictions for purposes of the Firefighters' and Police Officers' Pension Trust Funds.

An updated address/jurisdiction database for IPT is now available for download at http://dor.myflorida.com/dor/eservices/addlookup.html. It contains changes that reflect annexations, new addresses, and other relevant changes submitted by the local jurisdictions.

The access code needed to register and create a user name and password is INS20130701, and is valid until September 2013. Once you use the code to register, it is no longer needed. You can also use your user name and password to access helpful files on our Internet site, such as the instructions for downloading the database files.

You can use the single address look-up feature without logging into the database. This feature shows the most current information, including the updated database and any new information submitted by local governments.

The IPT address/jurisdiction database is updated every April and October. Insurers should continue to report their local insurance premium taxes yearly on Schedules XII and XIII of their Insurance Premium Taxes and Fees Return (Form DR-908). Insurers must use the updated address/jurisdiction database available in October 2013 to report premiums for the 2014 calendar year (Form DR-908 is due by March 1, 2015).

Although it is not required, insurers can use the updated address/jurisdiction database available in October 2013 to report premiums for the 2013 calendar year (Form DR-908 is due by March 1, 2014).

Online filing of Form DR-908, Insurance Premium Taxes and Fees Return, and Form DR-907, Florida Insurance Premium Installment Payment, is available. Taxpayers may log in to this application using their federal employer identification number (FEIN) and Business Partner number.

If you need help downloading the address/jurisdiction database, contact the Department of Revenue Local Government Unit at 850-717-6630 or email local-govt-unit@dor.state.fl.us.

Tax Information Publications (TIPs) regarding updates to the address/jurisdiction database are posted on the Department's Internet site.



Reference:  Chapters 175 and 185, Florida Statutes (2012)

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our website at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.



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