Idaho State Statutes - Idaho Attorney Directory

Premium taxes and taxes on premiums
paid for coverage of risks resident or located in this state by a purchasing
group or any members of the purchasing group shall be:
(1) Imposed at the same rate and subject to the same interest, fines and
penalties as that applicable to premium taxes and taxes on premiums paid for
similar coverage from a similar insurance source by other insureds; and
(2) Paid first by such insurance source, and if not by such source by the
agent or broker for the purchasing group, and if not by such agent or broker
then by the purchasing group, and if not by such purchasing group then by each
of its members.

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