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Enter the Seventh Annual USGlass Magazine Design Awards

The entry period for the  USGlass Magazine Annual Design Awards is now open. The awards continue to recognize excellence in architectural glass and glazing, highlighting outstanding projects across several categories. If your team has helped create a landmark project, we want to recognize your best work from 2024.
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Texas Sales Tax Policy

Recent change in Texas sales tax policy by the Comptroller that affects the treatment of sand, dirt, gravel, rock and excavating equipment.

 

Previously, the Texas Comptroller recognized that earthen materials such as sand, dirt, gravel, and rock were nontaxable even if they were excavated, washed, dried, screened for size, and/or sorted.  This meant that the materials were not subject to sales tax, and the equipment used on them was not exempt from sales tax.

 

However, beginning October 1, 2025, the Comptroller will treat this sand, dirt, gravel, and rock as taxable.  As a result, the equipment used to extract and process the materials will now be exempt.  Materials that have been crushed, separated, mixed, or combined are also taxable.  

 

The Comptrollers’ memo is attached to the e-mail, and it explains the Comptroller’s transition procedures for audits and taxpayer refund claims covering periods before and after October 1, 2025.  Taxpayers may wish to review this memo and take steps necessary to limit audit exposure or preserve potential refund claims.

 

Here’s a list of some industries affected by the new rules:

 

Energy: Frac sand will be presumed taxable.  Road base or fill materials used at the lease site may also be taxable.  Excavators and other equipment used to extract coal or other hydrocarbons may qualify for the manufacturing exemption.

 

Quarries: Most sand, dirt, gravel, and rock become taxable.  Excavators, cutting equipment, dynamite and other equipment used for extraction should qualify for exemption.  Other equipment used for extraction, washing, sorting, and screening equipment should qualify for exemption. 

 

Aggregate Haulers: Most sales and delivery charges for sand, dirt, gravel, rock and other aggregate materials become taxable. Purchases may qualify for the resale exemption.

 

Construction:  Purchases of many fill materials/base materials and other aggregate materials become taxable.  Some purchases may qualify for the resale exemption.  

 

Landscaping:  Soil, fill materials, and erosion control materials may become taxable. Some purchases may qualify for the resale exemption.

 

 

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2025 Texas Glass Association Board of Directors