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TIP #09B07-01
DATE ISSUED:  April 15, 2009

Solid Mineral Tax Rates for Year 2009

Phosphate Rock Producers

Phosphate rock producers are subject to a predetermined surtax and tax rate as provided by law. Use the predetermined rates when completing the Declaration of Estimated Tax and Installment Payments of Solid Mineral Severance Tax (Form DR-142ES).

Phosphate Rock
Year 2009 Tax Rate $1.945 per ton
Plus: Year 2009 Surcharge Rate $1.38 per ton 1.38 per ton
Total 2009 Rate $3.325 per ton

Heavy Minerals Producers

Each calendar year the tax rate for production of heavy minerals is adjusted as provided by law. The rates are calculated based on producer price indices published by the Bureau of Labor Statistics. Use the adjusted rates when completing the Declaration of Estimated Tax and Installment Payments of Solid Mineral Severance Tax (Form DR-142ES).

Heavy Minerals
Base Rate $1.34 per ton
Times: Base Rate Adjustment 2.3198 2.3198
Year 2009 Tax Rate $3.11 per ton

Other Solid Minerals Producers

There was no change in the tax rate for production of other solid minerals. The tax remains 8% of the taxable value of other solid minerals produced.

References:  Sections 211.31, 211.3101 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 Internet site at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.




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