TIP # 03B07-01
|Phosphate Rock||Heavy Minerals|
|Base Rate||$1.08* per ton||$1.34 per ton|
|Base Rate Adjustment||1.2130||2.2558|
|Year 2003 Tax Rate||$1.31 per ton||$3.02 per ton|
*No funds were specified for the Nonmandatory Land Reclamation Trust Fund. Therefore, the base rate of $1.35 per ton is reduced by 20% as specified in s. 211.3103(5)(c), F.S.
Other Solid Minerals Producers
There was no change in the tax rate for production of other solid minerals. The tax is 8% of the taxable value of other solid minerals produced.
References: Sections 211.3103 and 211.3106, Florida Statutes
FOR MORE INFORMATION
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800
Hearing- or speech-impaired persons should call our TDD at 800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Tax Information Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.
To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.