My solution in case someone wants an example:
// FILTER FOR PREMIUM CONTENT FOR COMPANIES
add_filter('acf/fields/taxonomy/query', 'moxie_acf_company_premium', 10, 3);
function moxie_acf_company_premium( $args, $field, $post_id ) {
$args['taxonomy'] = 'category';
$args['meta-query'] = array(
array (
'key' => 'premium',
'value' => 'yes',
)
);
return $args;
}