Sulphur Production Tax
Sulphur Production Tax Repealed Effective Sept. 1, 2015
The sulphur production tax imposed under Texas Tax Code, Chapter 2013 is repealed effective Sept. 1, 2015. Sulphur producers no longer file or pay Texas Sulphur Production Taxes for production occurring after Aug. 31, 2015. The third quarter of the 2015 calendar year is the last period sulphur producers will report and pay the sulphur production tax. The final report period should reflect the total volume of July and August production. The report is due Nov. 2, 2015.
A tax was imposed on each producer of sulphur in Texas.
$1.03 per long ton of sulphur produced.
Quarterly: last day of January, April, July and October.