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Ezel / Tax Rulings / TX
TX 8409L0600C14 Sales and/or Use Tax (State,Local,MTA) 1984-09-18

Was pure masonry cement subject to Texas sales and use tax, and what happened when it was mixed with other substances?

Short answer: Pure masonry cement was not subject to sales and use tax because it was taxed under another law. Cement mixed with sand, gravel, or any substance other than water became taxable.

Apply this to your situation

This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said pure cement was not subject to sales and use tax because another law taxed it. Masonry cement fell within that treatment.

If the cement was mixed with sand, gravel, or another substance other than water, it became taxable.

The body does not separately discuss Portland cement or white cement despite STAR's broader metadata.

What this means for you

Cement sellers and contractors

The historical distinction was between pure cement and a mixture containing added substances other than water.

Accountants and tax professionals

The source does not identify the other tax law. Verify current cement, mixed-product, and construction-material provisions.

Common questions

Q: Was pure masonry cement subject to sales and use tax?
A: No, because the letter said it was taxed by another law.

Q: What if it was mixed with sand or gravel?
A: It became taxable.

Q: Did adding only water make it taxable under this letter?
A: No.

Citations and references

  • The letter refers to another taxing law but does not identify it.

Source

Original ruling text

September 18, 1984

Dear **:

Thank you for your recent letter concerning the taxability of masonry
cement.

It is correct that pure cement is not subject to sales and use tax;
this is because it is taxed by another law. Masonry cement falls in
this category. If cement is mixed with sand, gravel or another substance
other than water, it becomes taxable.

This opinion is based upon the facts you presented. If there are additional
or different facts, this opinion may change.

Please feel free to contact me if you have additional questions. You
may write me, call toll free 1-800-252-5555 from anywhere in Texas or
phone 512/475-1931.

Sincerely,

Rick Farias
Tax Administration Division

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