Thank you...I did find the following article in the Texas Comptroller of Public Accounts STAR system. It was hard to find. They don't make it easy.
https://star.comptroller.texas.gov/view/201901047L
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Sulema Jimenez
Controller
JE Construction Services, LLC
Corpus Christi TX
(361) 289-2901
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Original Message:
Sent: 03-08-2023 08:05
From: Eric Dance
Subject: Texas Sales Tax -Unprocessed/processed materials (quarry/pit)
As a trucking company that buys a lot of aggregates most seem to follow the following rule: if you have to crush, screen, and/or wash the material you are selling, you should tax it. Just digging it out of the ground and loading it onto trucks? No tax.
To be clear I haven't backed this up with any research in the Texas Administrative Code.
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Eric Dance CPA
CFO
AggMaps/Alliance Trucking LP
Arlington TX
(972) 445-1772
Original Message:
Sent: 10-20-2022 14:39
From: Sulema Jimenez
Subject: Texas Sales Tax -Unprocessed/processed materials (quarry/pit)
Does anyone have a guide or general rules for Texas sales tax on unprocessed/processed materials for a pit/quarry? It's for a new subsidiary company. I have a cheat sheet of Texas sales tax for new construction/repair remodel for T& M and Lump jobs that breaks down sales tax on AP vendors material, consumables equipment & labor and what is billable to the customer. I'm willing to trade. :)
Thanks
Sue
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Sulema Jimenez
Controller
JE Construction Services, LLC
Corpus Christi TX
(361) 289-2901
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