Typically, I add the rules directly to the Apache config for my whole server (so I don't have to worry about core updates nuking my .htaccess file). Lately, I have been using the rules from HTML5 Boilerplate:
<IfModule mod_deflate.c>
# Force deflate for mangled headers developer.yahoo.com/blogs/ydn/posts/2010/12/pushing-beyond-gzipping/
<IfModule mod_setenvif.c>
<IfModule mod_headers.c>
SetEnvIfNoCase ^(Accept-EncodXng|X-cept-Encoding|X{15}|~{15}|-{15})$ ^((gzip|deflate)\s*,?\s*)+|[X~-]{4,13}$ HAVE_Accept-Encoding
RequestHeader append Accept-Encoding "gzip,deflate" env=HAVE_Accept-Encoding
</IfModule>
</IfModule>
# HTML, TXT, CSS, JavaScript, JSON, XML, HTC:
<IfModule filter_module>
FilterDeclare COMPRESS
FilterProvider COMPRESS DEFLATE resp=Content-Type $text/html
FilterProvider COMPRESS DEFLATE resp=Content-Type $text/css
FilterProvider COMPRESS DEFLATE resp=Content-Type $text/plain
FilterProvider COMPRESS DEFLATE resp=Content-Type $text/xml
FilterProvider COMPRESS DEFLATE resp=Content-Type $text/x-component
FilterProvider COMPRESS DEFLATE resp=Content-Type $application/javascript
FilterProvider COMPRESS DEFLATE resp=Content-Type $application/json
FilterProvider COMPRESS DEFLATE resp=Content-Type $application/xml
FilterProvider COMPRESS DEFLATE resp=Content-Type $application/xhtml+xml
FilterProvider COMPRESS DEFLATE resp=Content-Type $application/rss+xml
FilterProvider COMPRESS DEFLATE resp=Content-Type $application/atom+xml
FilterProvider COMPRESS DEFLATE resp=Content-Type $application/vnd.ms-fontobject
FilterProvider COMPRESS DEFLATE resp=Content-Type $image/svg+xml
FilterProvider COMPRESS DEFLATE resp=Content-Type $image/x-icon
FilterProvider COMPRESS DEFLATE resp=Content-Type $application/x-font-ttf
FilterProvider COMPRESS DEFLATE resp=Content-Type $font/opentype
FilterChain COMPRESS
FilterProtocol COMPRESS DEFLATE change=yes;byteranges=no
</IfModule>
<IfModule !mod_filter.c>
# Legacy versions of Apache
AddOutputFilterByType DEFLATE text/html text/plain text/css application/json
AddOutputFilterByType DEFLATE application/javascript
AddOutputFilterByType DEFLATE text/xml application/xml text/x-component
AddOutputFilterByType DEFLATE application/xhtml+xml application/rss+xml application/atom+xml
AddOutputFilterByType DEFLATE image/x-icon image/svg+xml application/vnd.ms-fontobject application/x-font-ttf font/opentype
</IfModule>
</IfModule>
Note that this works on MIME type, and not file extensions, so more respones from Drupal will get compressed.