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 资深译员文楷,毕业于亚洲一流的高级翻译学院,擅长翻译各类与电信、媒体和技术相关的法律文件。