Free DR-142/142ES - Florida

Mail to: Florida Department of Revenue 5050 W. Tennessee Street Tallahassee, Florida 32399-0150

Solid Mineral Severance Tax Return

DR-142 R. 01/09
Rule 12B-7.026 Florida administrative Code effective 01/09



Check here if amending your return

DOR USe Only
POSTMaRk OR hanD DelIveRy DaTe

Certificate #
name address City/St/ZIP

: : : :
US DOLLARS CENTS

FEIN Taxable Year Late After

Return Due By :

Complete Return Schedules First

Tax Due with Return Calculation
17. Gross Tax Due: (from Lines 5, 9 and 16) ..................................................................... $ 18. Payments and Other Credits: 18a. Estimated Tax Payments: ........................................................................... $ 18b. Other Credits: (see instructions)....................................................................... $ 19. Total Tax Due: ..................................................................................................... $ 20. Penalty: ............................................................................................................... $ 21. Interest: ............................................................................................................... $ 22. Total Due with Return: ....................................................................................... $ 23. Credit: .................................................................................................................. $ 24. Refund: ............................................................................................................... $
Under penalties of perjury, I declare that I have read the foregoing and the facts stated in it are true.

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Date Date

___________________________________________________________________________________________________________________________________________
Signature of officer Title Phone number Phone number

___________________________________________________________________________________________________________________________________________
Signature of preparer

Do Not Detach Coupon

Address of preparer

Solid Mineral Severance Tax Return To ensure proper credit to your account, enclose your check with this payment coupon and mail with tax return.
Year Ending

DR-142 R. 01/09

M M D D Y Y

Return is due 1st day of the 4th month after close of the taxable year
US DOLLARS CENTS

Check here if you transmitted funds electronically Enter name and address, if not pre-printed:



Total amount due from Line 22 Total credit from Line 23 Total refund from Line 24
Enter FEIN if not pre-printed

name address City/St/ZIP

FEIN

, , ,

, , ,

Do Not Write in the Space Below

DR-142

9100 0 20089999 0013042031 2 3999999999 0000 2

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DR-142 R. 01/09 Page 2

DR-142 R. 01/09 Page 3

SCheDUle I - Production of Phosphate Rock
1. First, enter the total tons of phosphate rock produced that qualify for the additional surcharge in Column A, Line 1. Then, enter the total tons of phosphate rock produced from January 1, 2008 through June 30, 2008 in Column B, Line 1. Last, enter the total tons of phosphate rock produced from July 1, 2008 through December 31, 2008 in Column C, Line 1. Report the total tons produced by the county of production. Use blank spaces for counties not listed.

Tons Produced
County a. Hamilton: b. Hardee: c. Hillsborough: d. Manatee: e. Polk: f. ____________ g. ____________ Total Tons 2. Produced: 3. Tax Rate: 4. amount Due: $

Column a (Surcharge) Tons Produced

(January 1st through June 30th)

Column B Severance Tax

(July 1st through December 31st)

Column C Severance Tax

Tons Produced

Tons Produced

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5. Gross Tax Due: .......................................................................................... $ 6. Did your company donate property to a county in which it had phosphate rock production. (If yes, attach a statement indicating the county to which the property was donated and its value. Attach a certification by the governmental body accepting the property and an officer of the corportation attesting to the agreed value of the property.) ...................................................................................

,
Yes

No

DR-142 R. 01/09 Page 4

SCheDUle II - Production of heavy Minerals
7. 8. 9. Total Tons Produced: ................................................................................... Tax Rate: ................................................................................................... Gross Tax Due: ......................................................................................... $

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US DOLLARS

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CENTS

SCheDUle III - Production of Other Solid Minerals
10. List the total tons of each type of solid mineral produced. Use blank space for solid minerals not listed.

Solid Mineral
a. Clay: .............................................................................................. b. Gravel: ............................................................................................ c. Lime: .............................................................................................. d. Rare earths: .................................................................................... e. Sand: .............................................................................................. f. Shells: ............................................................................................

Tons Produced

g. Stone: ............................................................................................ h. ______________: ............................................................................. 11. Total Tons Produced: .................................................................................. 12. value of Solid Minerals: .............................................................................. $ 13. exemptions: Value of solid minerals not subject to tax: 13a. Florida governmental sales: .................................................................. $ 13b. Sales Tax imposed per Florida Statutes 212: ....................................... $ 13c. Extracted for site improvement: ........................................................... $ 13d. Agricultural use: .................................................................................... $ Total exemptions: (add lines 13a, 13b, 13c, and 13d) ................................. $ 14. Total Taxable value: .................................................................................... $ 15. Tax Rate: ..................................................................................................... 16. Gross Tax Due: ........................................................................................... $

US DOLLARS

CENTS

DR-142 R. 01/09 Page 5

Instructions for Filing the Solid Mineral Severance Tax Return
General Instructions
additional Surcharge Requirement - Beginning July 1, 2008, a surcharge rate of $1.38 is due on the severance of phosphate rock. The surcharge is in addition to the tax rate of $1.945 for a total tax and surcharge rate of 3.325 per ton severed. The surcharge will be collected until the last day of the calendar quarter in which the total revenue generated from the surcharge equals $60 million. Once the $60 million threshold is reached, the regular tax rate of $1.945 per ton severed will be assessed until June 30th of the year following the date in which the amount of revenue collected form the surcharge equals or exceeds $60 million. Beginning July 1st, the tax rate shall be reduced to $1.51 until the date your surcharge offset equals or exceeds the total amount of surcharge paid. The surcharge offset shall equal the cumulative total of the difference between the total tons produced times the Producer Price Index adjustment and $1.51 times the total tons produced. Beginning July 1st of the tax year following the date in which your surcharge offset equals or exceeds the total amount of the surcharge paid, your tax rate shall be changed to reflect the Producer Price Index adjustment rate. Note ­ A tax rate of 1.94 is due on the production of phosphate rock severed from January 1, 2008 through June 30, 2008. Report production for this period on Page 3, Schedule I, Column B, Line 1 of your return. Who must file a return? Every producer severing solid minerals from the soil or waters of Florida must file an annual return. "Solid mineral" as defined by law means all solid minerals including, but not limited to, clay, gravel, phosphate rock, lime, shells (excluding live shellfish), stone, sand, heavy minerals, and any rare earths that have been discovered or may be discovered in the future, which are contained in the soils or waters of this state. When is the return due? The return is due on or before April 1st of the year following the taxable year. (For example, the 2007 tax return is due on or before April 1, 2008.) When must the tax be paid? An estimated tax must be paid in installments during the tax year (see Form DR-142ES). Any balance due with the annual return must be paid on or before April 1st of the year following the tax year. Late filing of annual return: If the return and payment are late, a delinquent penalty of 10% of tax due will be assessed for each month, or fraction of a month that the return is late. The assessed penalty can be no more than 50% of the tax due. A floating rate of interest applies to underpayments and late payments of tax. The rate is updated January 1 and July 1 of each year by using the formula established in Section 213.235, Florida Statutes. To obtain interest rates: · · Visit the Department's Internet site at www.myflorida.com/dor Call Taxpayer Services, Monday ­ Friday, 8:00 a.m. to 7:00 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call our TDD at 800-367-8331.

Underpayment of estimated tax: Penalty (at the rate of 20 percent per year) and interest (at the floating market interest rate) are due upon the amount of any underpayment of estimated tax. For additional information, see Form DR-142ES. Penalty for substantial underpayment: In addition to the delinquency penalty, a deficiency which exceeds 35 percent of the total tax due is subject to a "substantial underpayment" penalty of 30 percent of the underpayment. electronic Funds Transfer (eFT): Any taxpayer who paid more than $20,000 in severance taxes between July 1 and June 30 (the state's fiscal year) is required to remit taxes by EFT in the following calendar year. For additional information regarding EFT requirements and procedures, visit the Department's Internet site or contact Taxpayer Services (see "For Information and Forms"). amended returns: If you are filing an amended return, use a blank Form DR-142 and check the "amended" box on the front page. Complete your name, address, and the Federal Employer Identification Number (FEIN). Enter the taxable year of the amended return. Complete the form in its entirety, showing the total production of solid minerals for the taxable year. On line 18a on the front of the form, list the estimated payments that were made, and the payment (if any) made when the original return was filed. If line 19 results in additional tax due, calculate penalties and interest from the original due date (April 1st) to the date the amended return and payment are postmarked. Mail your completed return and payment to: Florida Department of Revenue 5050 W Tennessee St Tallahassee Fl 32399-0150 note: If you are using a blank form that does not have the printed rates, you must contact the Department to determine the applicable rates for the taxable year you are filing. Schedule I: Production of phosphate rock Complete this schedule if you are a producer of phosphate rock. Phosphate rock is defined by law as a variable mixture of calcium phosphates and other minerals that have fluorapatite as the dominant phosphatic mineral, found in bedded deposits of marine origin, including lad-pebble and riverpebble phosphates. It does not include colloidal phosphatic

Instructions for Completing Form DR-142
clays. First, you must enter the total tons of phosphate rock produced that qualify for the additional surcharge. The surcharge will be due until the last day of the calendar quarter in which the total revenue generated from the surcharge equals $60 million. The Department shall notify you once the $60 million threshold has been reached. Second, you must enter the total tons of phosphate rock produced from January 1, 2008 through June 30, 2008. Third, you must enter the total tons of phosphate rock produced from July 1, 2008 through December 31, 2008. Report production of phosphate rock in the county in which the tons were produced. Then, compute the total number of tons produced on Line 2a, 2b, and/or 2c. Next, multiply line 2a, 2b, and/or 2c by the appropriate tax rate printed on line 3a, 3b, and 3c and enter the result(s) on Line 4a, 4b, and/or 4c (Amount Due). Finally, add Line 4a plus 4b plus 4c and enter the result(s) on line 5 (Gross Amount Due). Schedule II: Production of heavy minerals Complete this schedule if you are a producer of heavy minerals. Heavy minerals are defined by law as minerals found in conjunction with sand deposits that have a specific gravity of not less than 2.8. Heavy minerals is a term applied to an admixture of such minerals as zircon, staurolite, and titanium minerals as generally mined in Florida. It is not necessary to show the county(ies) of productions for heavy minerals. To calculate the gross tax due (line 9), take the total tons produced (line 7) times the tax rate printed on line 8. Schedule III: Production of other solid materials Complete this schedule if you are a producer of any other types of solid minerals. List the tonnage production of each type of solid mineral. Calculate the combined value of these solid minerals and enter the dollar amount on line 12. Value means the sales price or true market price of the solid mineral at the point of severance. These 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, Florida Statutes (F.S.). · Extracted for site improvement under an approved reclamation project. · Used for direct application in agricultural uses. Enter the value of the solid minerals that are exempt and subtract them from the total value, leaving the total taxable value on Line 14. Take the value on line 14 times the printed tax rate on line 15, and calculate the gross tax due. line 21 line 22 Front page of the return: line 17 Gross Tax Due: Enter the totals from 5, 9, and 16.

DR-142 R. 01/09 Page 6

line 18a estimated Tax Payments: Enter the total amount estimated payments paid. line 18b Payments and Other Credits: Enter credits issued by the Department. (Attach a copy of the credit memo or an explanation of Other Payments/Credits entered.) line 19 Total Tax Due: Take the sum of Lines 18a and 18b and subtract the sum from Line 17. Enter the difference on Line 19. Penalty: Payment of delinquent penalty is required with any return filed after the date the return is due. If this return is late, compute penalty as indicated in the General Instructions and enter total. Interest: If the return is late, compute interest as indicated in the General Instructions and enter total. Total Due with Return: Enter the total of lines 19, 20, and 21. If this amount is a negative amount (overpayment), you may apply it as a credit to the estimated tax for next year or request a refund. Credit: Enter the amount to be credited to the estimated payments for next year. Refund: Enter the amount to be refunded. A complete refund application must be submitted to the Department including documentation establishing the overpayment. Interest will be paid by the Department if the refund has not been paid within 90 days of receipt of the complete application. Interest paid by the Department will be computed beginning the 91st day based upon a statutory floating interest rate that may not exceed 11 percent.

line 20

line 23 line 24

Sign and date the return and mail it with your payment to the Florida Department of Revenue, 5050 W. Tennessee St., Tallahassee, Fl 32399-0150. If the payment is made by electronic Funds Transfer (eFT), check the box on the payment coupon.

Declaration/Installment Payment of estimated Solid Mineral Severance Tax

DR-142eS R. 01/09

Rule 12B-7.026 Florida administrative Code effective 01/09

Check here if this is an amended declaration

Certificate #
name address City/St/ZIP

: : :

FEIN Taxable Year

Declaration is based on (check one): 80% of estimated production this year Prior year's return

Phosphate Rock
a - Surcharge B - Severance Tax

C ­ heavy Minerals

D ­ Other Solid Minerals

1. enter expected Tonnage of Phosphate Rock liable for the Surcharge, Phosphate Rock, heavy Minerals, or Other Solid Minerals. 2. enter expected Taxable value of Other Solid Minerals 3. Tax Rate for Taxable year 4. estimated Tax Due
(line 3 multiplied by line 1 or 2)

per ton

per ton

per ton

of value

5. Total estimated Tax Due (enter total of line 4, columns A, B, C and D) 6. less Total amount of Installments Paid to Date for this Taxable year (applies only if this is an amended declaration) 7. Balance of estimated Payments Due (line 5 minus line 6) 8. number of Remaining Payments this year (4 installments per year) 9. amount of Installments (line 7 divided by line 8; enter here and on installment payment coupons)
*** Detach Coupon ***

5. $ ______________________ 6. $ ______________________ 7. $ ______________________ 8. ______________________ 9. $ ______________________

Florida Department of Revenue Declaration/Installment Payment of estimated Solid Mineral Severance Tax

DR-142eS R. 01/09

Installment #_____
You must write within the boxes. (example) 0 1 2 3 4 5 6 7 8 9 Write your numbers as shown and enter one number per box. If typing, type through the boxes. (example)

0123456789

FeIn
Taxable year end

M M D D Y Y

name address City/St/ZIP

Installment Payment amount
(See reverse side)
US DOLLARS CENTS

,
Make checks payable and mail to: FLORIDA DEPARTMENT OF REVENUE 5050 W TENNESSEE ST TALLAHASSEE FL 32399-0135

,
Office use only

Check here if you transmitted Do Not Write funds electronically Below this Line

9100 0 20099999 0013042033 7 3999999999 0000 2



M M D D Y Y

DR-142eS R. 01/09

Tax Shown on Preceding Year Return

Due Dates: Installment 1 - Due 5/1 Installment 2 - Due 7/1 Installment 3 - Due 10/1 Installment 4 - Due 1/1

Estimated Tax or Amended Estimated Tax (from the declaration)

1. 2. 3.

Amount of this Installment (from Declaration): .............................................................. 1. Amount of Unused Overpayment Credit, if any, Applied to this Installment: ................ 2. Amount of this Installment Payment (line 1 minus line 2): ............................................ 3.

$_________________________________ $_________________________________ $_________________________________
(Enter this amount on face of coupon.)

*** Detach Coupon ***

Florida Department of Revenue Declaration/Installment Payment of estimated Solid Mineral Severance Tax

DR-142eS R. 01/09

Installment #_____
You must write within the boxes. (example) 0 1 2 3 4 5 6 7 8 9 Write your numbers as shown and enter one number per box. If typing, type through the boxes. (example)

0123456789

FeIn
Taxable year end

M M D D Y Y

name address City/St/ZIP

Installment Payment amount
(See reverse side)
US DOLLARS CENTS

,
Make checks payable and mail to: FLORIDA DEPARTMENT OF REVENUE 5050 W TENNESSEE ST TALLAHASSEE FL 32399-0135

,
Office use only

Check here if you transmitted Do Not Write funds electronically Below this Line

9100 0 20099999 0013042033 7 3999999999 0000 2

*** Detach Coupon ***



M M D D Y Y

Florida Department of Revenue Declaration/Installment Payment of estimated Solid Mineral Severance Tax

DR-142eS R. 01/09

Installment #_____
You must write within the boxes. (example) 0 1 2 3 4 5 6 7 8 9 Write your numbers as shown and enter one number per box. If typing, type through the boxes. (example)

0123456789

FeIn
Taxable year end

M M D D Y Y

name address City/St/ZIP

Installment Payment amount
(See reverse side)
US DOLLARS CENTS

,
Make checks payable and mail to: FLORIDA DEPARTMENT OF REVENUE 5050 W TENNESSEE ST TALLAHASSEE FL 32399-0135

,
Office use only

Check here if you transmitted Do Not Write funds electronically Below this Line

9100 0 20099999 0013042033 7 3999999999 0000 2

*** Detach Coupon ***



M M D D Y Y

Florida Department of Revenue Declaration/Installment Payment of estimated Solid Mineral Severance Tax

DR-142eS R. 01/09

Installment #_____
You must write within the boxes. (example) 0 1 2 3 4 5 6 7 8 9 Write your numbers as shown and enter one number per box. If typing, type through the boxes. (example)

0123456789

FeIn
Taxable year end

M M D D Y Y

name address City/St/ZIP

Installment Payment amount
(See reverse side)
US DOLLARS CENTS

,
Make checks payable and mail to: FLORIDA DEPARTMENT OF REVENUE 5050 W TENNESSEE ST TALLAHASSEE FL 32399-0135

,
Office use only

Check here if you transmitted Do Not Write funds electronically Below this Line

9100 0 20099999 0013042033 7 3999999999 0000 2



M M D D Y Y

DR-142eS R. 01/09

Tax Shown on Preceding Year Return

Due Dates: Installment 1 - Due 5/1 Installment 2 - Due 7/1 Installment 3 - Due 10/1 Installment 4 - Due 1/1

Estimated Tax or Amended Estimated Tax (from the declaration)

1. 2. 3.

Amount of this Installment (from Declaration): .............................................................. 1. Amount of Unused Overpayment Credit, if any, Applied to this Installment: ................ 2. Amount of this Installment Payment (line 1 minus line 2): ............................................ 3.

$_________________________________ $_________________________________ $_________________________________
(Enter this amount on face of coupon.)

DR-142eS R. 01/09

Tax Shown on Preceding Year Return

Due Dates: Installment 1 - Due 5/1 Installment 2 - Due 7/1 Installment 3 - Due 10/1 Installment 4 - Due 1/1

Estimated Tax or Amended Estimated Tax (from the declaration)

1. 2. 3.

Amount of this Installment (from Declaration): .............................................................. 1. Amount of Unused Overpayment Credit, if any, Applied to this Installment: ................ 2. Amount of this Installment Payment (line 1 minus line 2): ............................................ 3.

$_________________________________ $_________________________________ $_________________________________
(Enter this amount on face of coupon.)

DR-142eS R. 01/09

Tax Shown on Preceding Year Return

Due Dates: Installment 1 - Due 5/1 Installment 2 - Due 7/1 Installment 3 - Due 10/1 Installment 4 - Due 1/1

Estimated Tax or Amended Estimated Tax (from the declaration)

1. 2. 3.

Amount of this Installment (from Declaration): .............................................................. 1. Amount of Unused Overpayment Credit, if any, Applied to this Installment: ................ 2. Amount of this Installment Payment (line 1 minus line 2): ............................................ 3.

$_________________________________ $_________________________________ $_________________________________
(Enter this amount on face of coupon.)

Instructions for Filing the Declaration of estimated Tax and Installment Payments of Solid Mineral Severance Tax
Who must file a declaration of estimated tax? Every producer subject to tax, severing solid minerals from the soil or waters of Florida must file a declaration of estimated tax for the taxable year. "Solid mineral" as defined by law means all solid minerals including, but not limited to, clay, gravel, phosphate rock, lime, shells (excluding live shellfish), stone, sand, heavy minerals, and any rare earths that have been discovered or may be discovered in the future, which are contained in the soils or waters of this state. When is the declaration due? The declaration is required to be filed on or before May 1st of the taxable year. (For example, the declaration for the 2008 tax year is due on or before May 1, 2008.) When are the installment payments due? The first installment payment is due on or before May 1st, at the same time as the Declaration of Estimated Tax. The second installment payment is due on or before July 1st. The third installment payment is due on or before October 1st. The fourth installment payment is due on or before January 1st of the following year. how do I calculate my estimated tax and installment payment amounts? The estimated tax means the amount the taxpayer estimates to be due for the current taxable year. The estimate may be based on current production figures or on the prior year's production if current production figures are unavailable. In order to avoid penalties for underestimation, the taxpayer must make installment payments totaling at least 80 percent of the tax finally determined to be due for the tax year or an amount equal to the prior year's tax, whichever is less. To calculate the amount of each installment, complete the Declaration/Installment Payment of Solid Mineral Severance Tax at the top of form DR-142ES. First, enter the tonnage that is liable for the additional surcharge on Line 1, Column A. The surcharge will be due until the last day of the calendar quarter in which the total revenue generated from the surcharge equals $60 million. The Department shall notify you once the $60 million threshold has been reached. Next, calculate estimated tax due for the tax year. Check whether the estimate is based on the prior year or the current year's production. Enter the estimated tonnage and taxable value on line 1 or 2 under the appropriate column. Finally, multiply the tonnage and taxable value by the tax rate printed on the form for the correct taxable year. nOTe: If you are using a form that does not have printed rates and taxable year, you must contact the Department to determine the applicable rates for the taxable year you are filing. Tax rates for phosphate rock and heavy minerals are adjusted each year based on the producer price index.

DR-142eS R. 01/09 Page 11

electronic Funds Transfer (eFT): Any taxpayer who paid more than $20,000 in severance taxes between July 1 and June 30 (the state's fiscal year) is required to remit taxes by EFT in the following calendar year. For additional information regarding EFT requirements and procedures, visit the Department's Internet site or contact Taxpayer Services (see "For Information and Forms" on reverse). How do I amend my estimated tax? To amend the declaration of estimated tax, obtain Form DR-142ES from the Department. Check the box on the form indicating an amended declaration. Complete your name, address, and federal employer identification number (FEIN). Enter the taxable year of the amended declaration. Calculate the amended estimate for the entire year and subtract (on line 6) any payments already made for the year. Divide the balance due for the year by the number of remaining payments due to calculate each installment amount. Be sure to complete the coupon information, including installment number. Underpayment of estimated tax: An underpayment of estimated tax will be determined if the total amount of installment payments are less than 80 percent of the tax finally determined to be due for the tax year, and less than the total amount of tax that was due in the prior year. Penalty (at the rate of 20 percent per year) is due upon the amount of any underpayment of estimated tax. A floating rate of interest applies to underpayments and late payments of tax. The rate is updated January 1 and July 1 of each year by using the formula established in section 213.235, Florida Statutes. To obtain interest rates, visit the Department's Internet site or contact Taxpayer Services (see "For Information and Forms"). Payment coupons: Complete the back of each payment coupon before filing with the Department. Enter the amount of the installment and the amount (if any) of unused overpayment credit from Form DR-142 to be applied to the payment. Transfer the amount on line 3 on the back of the coupon to the front of the coupon. Make sure the printed name, address, FEIN, taxable year, and installment number are on the coupon, or type or print them if you are using a blank form. If the payment is made by electronic funds transfer (EFT), check the box on the front of the coupon. Mail the declaration (including the first installment), coupons, and payments to: Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0150 Filing of annual return: An annual return (Form DR-142) is due on or before April 1st of the year following the tax year. Returns will be mailed to taxpayers on or about January 1st of each year.

DR-142eS R. 01/09 Page 12

For Information and Forms
Information and forms are available on our Internet site at

www.myflorida.com/dor
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115. For a written reply to tax questions, write: Taxpayer Services Florida Department of Revenue 1379 Blountstown Hwy Tallahassee FL 32304-2716

To receive forms by mail: · Order multiple copies of forms from our Internet site at www.myflorida.com/dor/forms or · Mail form requests to: Distribution Center Florida Department of Revenue 168A Blountstown Hwy Tallahassee FL 32304-3761 Department of Revenue service centers host educational seminars about Florida's taxes. To get a schedule of upcoming seminars or to register for one, · Visit us online at www.myflorida.com/dor or · Call the service center nearest you.