Cement Production Tax

at a glance...

Description

The tax is imposed on a person who manufactures or produces cement in Texas, or imports cement into Texas; and distributes or sells the cement in intrastate commerce or uses the cement in Texas.

Due Date

Monthly: 25th day of the month following the end of the calendar month.

Rate

$.55 per ton or $0.0275 for each 100 pounds or fraction of 100 pounds of taxable cement

Electronic Reporting

Not at this time.

Toll-Free Number

(800) 531-5441