What lines of coverage are applicable to the South Dakota fire tax?

Fire premium tax is variable in South Dakota, a schedule of tax rates can be found below 

• FPT (Fire Property Tax)  
  • 0.175% or (.5% x 35% of premium = 0.175%) + the 2.5% or 2.675% total  

• FIMT (Fire Inland Marine Tax) 
  • 0.075% or (.5% x 15% of premium = .075%) + the 2.5% or 2.575% total  

• FOT (Fire Other Tax)  
  • 0.1% or (.5% x 20% of premium = 0.1%) + the 2.5% or 2.6% total  

• Fire Tax 
  • .5% + 2.5% or 3% total 

• Taxation of Non-Participating State Premium  
  • 2.5% (SD Tax Rate) + any applicable Fire Tax