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Forest Products Severance Tax

  • Forest Products Severance Tax

Authority

Sections 9-13-80 through 9-13-110, Code of Alabama 1975.

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.