Texas Tax Code 181.001 – Tax Imposed
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(a) A tax is imposed on a person who:
(1) manufactures or produces cement in, or imports cement into, the state; and
(2) distributes or sells the cement in intrastate commerce or uses the cement in the state.
(b) The tax is computed on the amount of cement distributed, sold, or used by the person for the first time in intrastate commerce.
Terms Used In Texas Tax Code 181.001
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
(c) The tax applies to only one distribution, sale, or use of cement.