Cement and Gypsum Producers License Tax


All cement and gypsum producers, importers, and manufacturers must file a Cement and Gypsum Tax return.

Tax Rates

Cement and Gypsum Producers License Tax Rates

Cement and Gypsum Producers tax rates by product type and producer

Business TypeCement and Cement ProductsGypsum and Gypsum products
Producers and Importers$0.22 per ton$0.05 per ton
Individual Retailers$0.22 per ton$.0.05 per ton
Paid on cement or gypsum products not paid for under any other law.

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 QuarterApril 30
Second QuarterJuly 30
Third QuarterOctober 30
Fourth QuarterJanuary 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.

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