Section 18.06.06.013 - PAYMENT OF STATE TAX01.Tax Due March 1. On or before March 1st of each year, each licensed Broker will pay premium tax to the Department on business written during the preceding calendar year, which tax will be collected from the insured, in addition to the stamping fee.02.Tax Summary. By February 1st of each year the delegated contractor will provide to each Broker a summary of records showing the state tax due the Department for the preceding year and this amount will be paid to the Department by the Broker. A flat percentage of the gross premium written during the year is not acceptable since tax was collected on each individual policy and that full amount will be paid to the Department.Idaho Admin. Code r. 18.06.06.013