Texas Comptroller Issues Guidance on Local Sales, Use Taxability

The Texas Comptroller of Public Accounts issued a private letter ruling determining that taxpayer who owns and operates three ready-mix concrete plants is not considered a ready-mix concrete contractor under state law. The ruling states that the taxpayer should source local sales taxes to the plant location that fulfills each concrete order and may need to collect additional local use taxes if the job site is in a jurisdiction with higher total tax rates. [Tex. Comptroller of Pub. Accts., Tex. Comp. Letter No. 202509034L, 09/05/25]

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