                                 CODE OF VIRGINIA

LEVY OF TAX FOR FOREST CONSERVATION (§ 58.1-1602)

A. To provide further for the conservation of the natural resources of the
Commonwealth by the protection and development of forest resources and
reforestation of forest lands, there is hereby levied, in addition to all other
taxes imposed, a forest products tax on all forest products. The tax shall be
paid once on any forest product. Unless the tax has previously been paid by a
severer, the tax shall be paid by the first manufacturer using, consuming,
processing, or storing the forest products for sale or shipment out-of-state. No
manufacturer shall be liable for the tax if the manufacturer has received proper
documentation from a severer that the tax has been paid as provided in
subsection B. A severer that sells or delivers forest products to any person
that is not a manufacturer registered for the forest products tax shall be
liable for the tax. A signed agreement, bill of sale, or invoice between the
severer and a manufacturer stating that the manufacturer is registered and
liable for the tax on any forest products sold or delivered to the manufacturer
shall relieve the severer of liability for the tax on such forest products.

B. Each manufacturer purchasing or receiving forest products upon which the tax
imposed by this chapter has been paid shall obtain written documentation of the
payment, such as a signed agreement, bill of sale, or invoice, from the severer
showing or including (i) the severer&#8217;s name, address, and Virginia forest
products tax registration number; (ii) the date of sale or delivery; (iii) a
description of the products sold or delivered; and (iv) a statement that the
Virginia forest products tax has been paid with regard to the forest products
sold or delivered.

C. Any out-of-state manufacturer may register to pay the forest products tax and
shall be liable for the tax until, upon his request or otherwise, his
registration is terminated by the Department.

HISTORY: Code 1950, § 58-838.2; 1970, c. 770; 1984, c. 675; 2015, c. 170.