All cement and gypsum producers, importers, and manufacturers must file a Cement and Gypsum Tax (Form CGT) return.
Cement and Gypsum Producers License Tax RatesCement and Gypsum Producers tax rates by product type and producer
|Business Type||Cement and Cement Products||Gypsum and Gypsum products|
|Paid on cement or gypsum products not paid for under any other law.|
|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)
- Use the Cement and Gypsum Producers License Tax (Form CGT)
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.
All proceeds from the Cement and Gypsum Producers License Tax go into the state general fund.