Florida DOR Adopts Amended Tax Rules on Insurance Policy Surcharge

The Florida Department of Revenue (DOR) adopted amendments to the rules governing insurance policy surcharges and the electronic database used to assign policies to local taxing jurisdictions. The regulations include updates on how to obtain forms from DOR, clarify the annual statement required by the Florida Office of Insurance Regulation, update reporting line numbers, and require insurers to file an annual tax return. The regulations take effect Dec. 29. [Fla. Dep’t of Revenue, Reg. Sections 12B-8.0012, et al., 12/16/25 Fla. Admin. Reg.]