Cement and Gypsum Producers License Tax
Overview
All cement and gypsum producers, importers, and manufacturers must file a Cement and Gypsum Tax return.
Tax Rates
Cement and gypsum are taxed by product type and producer.
Cement and Gypsum Producers License Tax Rates
| Business Type | Cement and Cement Products | Gypsum and Gypsum Products |
|---|---|---|
| Producers and Importers | $0.22 per ton | $0.05 per ton |
| Individual Retailers | $0.22 per ton | $0.05 per ton |
Reporting and Payment Options
- File and Pay through our TransAction Portal (TAP)
Due Dates
Reports and payments are due 30 days following the calendar quarter:
- First Quarter: April 30
- Second Quarter: July 30
- Third Quarter: October 30
- Fourth Quarter: January 30
Penalties and Interest
The Cement and Gypsum Producers License Tax is subject to uniform penalties and interest.
Revenue Distribution
All proceeds from the Cement and Gypsum Producers License Tax go into the state general fund.