Owning timber prior to severance and severing timber or other forest products for sale, profit, or commercial use.

Effective July 1, 2017

• Pine Logs received by a concentration yard, manufacturer, or processor $.10/ton
• Pine Logs exported out-of-state $.10/ton
• Logs-All Other Species received by a concentration yard, manufacturer, or processor $.065/ton
• Logs-All Other Species exported out-of-state $.065/ton
• Pulpwood received by a concentration yard, manufacturer, or processor $.10/ton
• Pulpwood exported out-of-state $.10/ton
• Stump wood received by a manufacturer $.125/ton
• Stump wood exported out-of-state $.125/ton
• Poles/Pilings received by a concentration yard or manufacturer $.205/ton
• Poles/Pilings exported out-of-state $.205/ton
• Inwoods Pulpwood Chips received by a concentration yard or Manufacturer $.10/ton
• Inwoods Pulpwood Chips exported out-of-state $.10/ton

There is also a privilege tax of 50% of the severance tax above, against
manufacturers using forest produces in the manufacturing process. This
tax applies to manufacturers located only within this state.

State Forestry Commission – Special State Forestry Fund.