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.
History.--s. 3, ch. 81-35.