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TIP #10B07-03
DATE ISSUED: June 16, 2010

Phosphate Rock Severance Tax Rate Changes

Phosphate Rock Producers

Phosphate rock producers are subject to a new base tax rate and surcharge as provided by law. The surcharge shall be collected until the last day of the calendar quarter in which the total revenue generated by the surcharge equals $60 million. The Department will notify taxpayers once the surcharge equals $60 million.

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

July 1, 2010 - June 30, 2011 Base Tax Rate $1.71 per ton
Plus: Surcharge Rate $1.38 per ton
July 1, 2010 - June 30, 2011 Total Tax Rate $3.09 per ton
July 1, 2011 - June 30, 2012 Base Tax Rate $1.61 per ton
Plus: Surcharge Rate $1.38 per ton
July 1, 2011 - June 30, 2012 Total Tax Rate $2.99 per ton

The new law also adjusts the distribution of proceeds paid into the State Treasury.

Reference:  Section 211.3103, Florida Statutes; Chapter 2010-166, Laws of Florida (Section 3, CS/HB 5801, 2nd Eng.)

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.

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