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TIP #08B07-01
DATE ISSUED: April 15, 2008

Solid Mineral Tax Rates for Year 2008

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. Use the adjusted rates when completing the Declaration of Estimated Tax and Installment Payments of Solid Mineral Severance Tax (Form DR-142ES).

Phosphate Rock
Year 2007 Tax Rate$1.71 per ton
Base Rate Adjustment1.1356874
Year 2008 Tax Rate$1.94 per ton
Heavy Minerals
Base Rate$1.34 per ton
Base Rate Adjustment2.2575
Year 2008 Tax Rate$3.03 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 or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).

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.