Cement Production Tax

Who is responsible for this tax?

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.

Rates

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

Due Date

Monthly: 25th day of the month following the end of the calendar month (for example, due April 25 for March activity).

Penalties and Interest

Penalties

If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.

Interest

Past due taxes are charged interest beginning 61 days after the due date.
To calculate interest on past due taxes, visit Interest Owed and Earned.

Reporting and Payment Requirements

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.

Less than $500,000

A paper report is the only available reporting method.

Select one of these payment methods:

Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard® and Visa)
TEXNET
Check

$500,000 or more