Florida § 211.3108 - Exemptions.
Full text of Florida Florida Statutes § 211.3108 — Exemptions., with citation guidance and answers to common questions.
§ 211.3108. Exemptions.
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.
Frequently Asked Questions About Florida § 211.3108
What does Florida Statutes § 211.3108 cover?
Section 211.3108 ("Exemptions.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 211.3108?
A common citation format is "Florida Statutes § 211.3108" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 211.3108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.