Overview for Producers of Gas and Sulfur

Each year, the tax rates for the production of gas and sulfur are adjusted according to Florida law. These adjusted rates are applicable starting July 1 and must be used when completing the Florida Department of Revenue’s Declaration of Estimated Gas and Sulfur Production Tax (Form DR-144ES). The updated forms will be mailed to all active accounts during the last week of July 2024.

Gas Production Tax Rate

Effective Date: July 1, 2024
Tax Rate: $0.20 per MCF (1,000 cubic feet)

Tax Rate Calculation:

• Base Rate: $0.171

• Base Rate Adjustment: 1.16866

• Calculated Rate:

      $0.171 x 1.16866 = $0.20 per MCF

Sulfur Production Tax Rate

Effective Date: July 1, 2024
Tax Rate: $6.72 per ton

Tax Rate Calculation:

• Base Rate: $2.43

• Base Rate Adjustment: 2.76656

• Calculated Rate:

    $2.43 x 2.76656 = $6.72 per ton

Basis for Rate Adjustments

The rates are derived from the producer price indices for the previous calendar year, as published by the U.S. Department of Labor’s Bureau of Labor Statistics.

References

• Sections 211.025 and 211.026, Florida Statutes

• Florida Department of Revenue Forms: Declaration of Estimated Gas and Sulfur Production Tax (Form DR-144ES)