Coal Excise Tax How revenue works Natural Resources
The new tax rate is $1.10 per ton for coal from subsurface mines and $0.55 per ton for coal from surface mines. Both rates are limited to 4.4% of the coal's selling price. Type of mining. Excise tax rates. Surface mining. $0.55 per ton or 4.4% of the sales price. (whichever is lower) Subsurface mining. $1.10 per ton or 4.4% of the sales price.