Florida Florida Statutes

§ 211.3108 — Exemptions

FS § 211.3108Ch. 211

Statute text

The following solid minerals shall not be subject to the tax imposed by this part:(1) Solid minerals which are sold to governmental agencies in this state, including cities and counties.

(2)Solid minerals, except phosphate rock and heavy minerals, upon which the sales tax is ultimately paid to the state under chapter 212.

(3)Solid minerals which are extracted by the owner of the site of severance for the purpose of improving the site of severance, provided the site of severance is subject to a restoration or reclamation program which has been approved by the appropriate state or local governmental entity. (4ss="Number">(e) If the producer price index for titanium dioxide is discontinued or can no longer be calculated, a comparable index must be selected by the department and adopted by rule. If there is no comparable index, the tax rate for the immediately preceding year must be used.

(4)The excise tax levied on the severance of heavy minerals shall be in addition to any ad valorem taxes levied upon the separately assessed mineral interest in the real property upon which the site of severance is located, or any other tax, permit, or license fee imposed by the state or its political subdivisions.

(5)The tax levied by this section shall be collected in the manner prescribed in s. 211.33 and shall be expressly applicable for the severance of heavy minerals in the 1981 tax year.

Legislative history

s. 3, ch. 81-35; s. 10, ch. 87-96; s. 5, ch. 94-197; s. 23, ch. 2000-158; s. 17, ch. 2021-31.