Anyone 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. The tax is calculated based on the amount of cement distributed, sold or used by the person for the first time in intrastate commerce and applies to only one distribution, sale or use of cement.
Cement manufacturers and producers must complete Form AP-171, Texas Cement Production Tax Questionnaire (PDF), to create a cement tax account with our office. Use Form 30-100, Texas Cement Production Tax Report (PDF), to file and pay.
$.55 per ton or $0.0275 for each 100 pounds or fraction of 100 pounds of taxable cement.
Monthly: 25th day of the month following the end of the calendar month (for example, due April 25 for March activity).
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
A paper report is the only available reporting method.
Select one of these payment methods: