Cement and Gypsum Producers License Tax
Producers and importers of cement and cement products are required to pay a quarterly license tax of 22 cents per ton. Producers and importers are required to pay 5 cents per ton for gypsum and gypsum products. Individuals retailing cement and gypsum products in Montana must pay a license tax of 22 cents and 5 cents, respectively, for every ton that has not been paid for under any other law.
Filing Requirements
Producers, manufacturers, and importers shall file quarterly statements showing the number of tons of cement or gypsum produced, manufactured, or imported. The statements, along with the tax due, must be submitted within 30 days following the end of each calendar quarter.
Distribution
The Department of Revenue collects the tax. All proceeds from cement and gypsum taxes and licenses are deposited in the state general fund.
