§ 211.3108, Fla. Stat. · Part II. TAX ON SEVERANCE OFSOLID MINERALS
Exemptions.
Text — 2026 Florida Statutes
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.
(4) Solid minerals, except phosphate rock, which are severed solely for direct application in agricultural uses.
Notes and commentary — not statutory text
History
s. 3, ch. 81-35.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0211/0211.html
- Text hash
- sha256 40a860256a56f039fa811a2731bb9a8f9e07bc3fe6cab5c98c4bd585f0a9eaf2
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.