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TIP # 05B07-01
DATE ISSUED: March 30, 2005

Solid Mineral Tax Rates for Year 2005

Phosphate Rock and Heavy Minerals Producers

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

 Phosphate Rock Heavy Minerals
Base Rate $1.62 per ton $1.34 per ton
Base Rate Adjustment 1.0434 2.1886
Year 2005 Tax Rate $1.69 per ton $2.93 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, 211.3103 and 211.3106, Florida Statutes


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 Or call Taxpayer Services, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671 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, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.