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 双语律师Jenna,国际知名法学院环境法专业,擅长翻译各类与环境、社会及管治 (ESG)相关的法律文件。