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TIP #11B07-02
DATE ISSUED: March 31, 2011

Solid Mineral Tax Rates for Year 2011

Phosphate Rock Producers

Phosphate rock producers are subject to a surtax and tax rate as provided by law. Use the 2011/2012 rates when completing the Declaration/Installment Payment of Estimated Solid Mineral Severance Tax (Form DR-142ES).

Tax Rate Period Tax Rate
July 1, 2010 – June 30, 2011 $1.71 per ton
July 1, 2011 – June 30, 2012 $1.61 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 based on producer price indices published by the Bureau of Labor Statistics. Use the 2011 rates when completing the Declaration/Installment Payment of Estimated Solid Mineral Severance Tax (Form DR-142ES).

Heavy Minerals
Base Rate $1.34 per ton
Times: Base Rate Adjustment 2.3853
Year 2011 Tax Rate $3.20 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 website 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, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.



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