- Forest Products Taxes are administered according to the Code of Alabama: Title 9, Chapter 13, Article 4, Sections 80-108.
- Return and payment are due 30 days after the end of each quarter.
Forest Products Tax Rates
| Kind of Products | Rate of Taxation |
|---|---|
| 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 |
| Stumpwood received by a manufacturer | $.125/ton |
| Stumpwood 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 rates above, against manufacturers using forest products in the manufacturing process. This tax applies to manufacturers located only within this state.