Form Dr-142 - Solid Mineral Severance Tax Return Page 6
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12DR-142
Instructions for Completing Form DR-142
R. 01/13
Page 6
Schedule I
Enter the value of the solid minerals that are exempt and
subtract them from the total value, leaving the Total Taxable
Production of phosphate rock:
Value on Line 13. Multiply Line 13 by the Tax Rate on Line 14,
Complete this schedule if you are a producer of phosphate
and calculate and enter the Gross Tax Due on Line 15. The
rock. Phosphate rock is defined by law as a variable mixture of
tax rate, as provided in section 211.31, F.S., is entered by
calcium phosphates and other minerals that have fluorapatite
the Department. Annual tax rates are published in Taxpayer
as the dominant phosphatic mineral, found in bedded deposits
Information Publications (TIPs) on the Department's Internet
of marine origin, including lad-pebble and river-pebble
site at
phosphates. It does not include colloidal phosphatic clays.
Front page of the return:
Line 1 Tons Produced:
Line 16
Gross Tax Due: Enter the sum of Lines 4, 8, and 15.
Enter the tons of phosphate produced from January 1 through
Line 17a Estimated Tax Payments: Enter the total amount of
December 31 for the prior calendar year.
estimated payments paid.
Note: Report tons produced in the county in which the
Line 17b Payments and Other Credits: Enter credits issued
phosphate rock was severed (Lines 1a through 1g).
by the Department. (Attach a copy of the credit
Line 2
Total Tons Produced: Add Lines a through g for
memo or an explanation of Other Payments/Credits
each column and enter the results.
entered.)
Line 3
Tax Rate: The tax rate, as provided in section
Line 18
Total Tax Due: Subtract the sum of Lines 17a and
211.3103, F.S., is entered by the Department. Annual
17b from Line 16. Enter the difference on Line 18.
tax rates are published in Taxpayer Information
Line 19
Penalty: If the return is late, compute the penalty as
Publications (TIPs) on the Department's Internet site
indicated in the General Instructions and enter total.
at
Payment of delinquency penalty is required with any
Line 4
Amount Due: Multiply Line 2 by Line 3 and enter the
return filed after the date the return is due.
results.
Line 20
Interest: If the return is late, compute the interest as
Schedule II
indicated in the General Instructions and enter the
total.
Production of heavy minerals:
Complete this schedule if you are a producer of heavy minerals.
Line 21
Total Due with Return: Subtract the sum of lines
Heavy minerals are defined by law as minerals found in
19 and 20 from line 18 and enter the result. If this
conjunction with sand deposits that have a specific gravity of
amount is negative, you have overpaid, and you may
not less than 2.8. Heavy minerals are an admixture of such
apply it as a credit to your estimated tax for next year
minerals as zircon, staurolite, and titanium minerals as generally
or request a refund.
mined in Florida. It is not necessary to show the county(ies)
Line 22
Credit: Enter the amount to be credited to your
of production for heavy minerals. To calculate the gross tax
estimated payments for next year.
due (Line 8), multiply the total tons produced (Line 6) by the
tax rate on Line 7. The tax rate is determined annually by the
Line 23
Refund: Enter the amount to be refunded. A
Department as provided in section 211.3106, F.S. Annual tax
completed Application for Refund (Form DR-26)
rates are published in Taxpayer Information Publications (TIPs)
must be submitted to the Department including
on the Department's Internet site at
documentation establishing the overpayment.
Schedule III
Sign and date the return and mail it with your
payment to:
Production of other solid minerals:
Complete this schedule if you are a producer of any other types
Florida Department of Revenue
of solid minerals. List the total tons of each mineral produced.
5050 W Tennessee St
Calculate the combined value of these solid minerals and enter
Tallahassee FL 32399-0150
the dollar amount on Line 11. Value means the sales price or
If the payment is made by EFT, check the box on
true market price of the solid mineral at the point of severance.
the payment coupon.
These solid minerals are exempt from severance tax if they are:
•
Sold to a governmental agency of the state.
•
Ultimately subject to sales tax, per Chapter 212, F.S.
•
Extracted for site improvement under an approved
reclamation project.
•
Used for direct application in agricultural uses.
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