Tex. Tax Code § 181.001
This is the official text of Tex. Tax Code § 181.001, part of Texas’s Tax Code — governs state and local taxation.
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§ 181.001. TAX IMPOSED.
Official statutory text
(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.
(c) The tax applies to only one distribution, sale, or use of cement.
(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.
(c) The tax applies to only one distribution, sale, or use of cement.
Status: in_force · Read it on the official government site
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