- 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.