premium taxglossary / premium tax A state tax paid by an insurer on premiums paid by the insured. [Cases: Taxation 140. C.J.S. Taxation §§ 217–218.] 词条贡献者 资深译员Jeffrey,毕业于一所培养高级翻译以及跨文化事务专家的精英大学,专注翻译各种与建设工程诉讼有关的法律文件。