                                 CODE OF VIRGINIA

TAX RATES (§ 58.1-1604)

The tax hereby imposed shall be assessed at the following rates:

1. On pine lumber in its various sizes and forms, including railroad switch
ties, bridge timber, and dimension stock, the rate per 1000 board feet measure
shall be $1.15; or at the election of the taxpayer, 20 cents per ton of logs
received.

2. On hardwood, cypress and all other species of lumber the rate per 1000 board
feet measure shall be 22 1/2 cents; or at the election of the taxpayer, 4 cents
per ton of logs received.

3. On timber sold as logs and not converted into lumber or other products in the
Commonwealth, the rate per 1000 feet log scale, International 1/4&#8243; Kerf
Rule, shall be $1.15 on pine; and 22 1/2 cents on other species; or at the
election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents
per ton of logs of other species received.

4. On logs to be converted into veneer the rate per 1000 board feet log scale,
International 1/4&#8243; Kerf Rule, shall be $1.15 for pine and 22 1/2 cents for
other species; or at the election of the taxpayer, 20 cents per ton of pine logs
received; and 4 cents per ton of logs of other species received.

5. On pulpwood, excelsior wood, chemical wood, bolts or billets, fuel wood,
tanbark, and other products customarily sold by the cord, the rate per standard
cord of 128 cubic feet shall be 47 1/2 cents for pine, 11 1/4 cents per cord on
all other species; or at the election of the taxpayer, 20 cents per ton of pine
logs received; and 4 cents per ton of logs of other species received.

6. On chips and mulch, including products such as biomass chips and fuel chips,
the rate shall be $0.20 per ton for pine, $0.04 per ton for other species, and
$0.10 per ton for loads consisting of both pine and other species.

7. On railroad crossties the rate per piece shall be 3 8/10 cents on pine, and
one cent on all other species; or at the election of the taxpayer, 20 cents per
ton of pine logs received; and 4 cents per ton of logs of other species
received.

8. On posts, mine ties, mine props, round mine collars, and other types of
timber used in connection with mining and ordinarily sold by the piece, the rate
per 100 pieces shall be as follows: 38 cents for pine, and 9 cents for other
species, where each piece is 4&#8242; or less in length; 61 3/4 cents for pine
and 14 1/4 cents for other species, where each piece is more than 4&#8242; but
not over 8&#8242; in length; and 76 cents for pine and 18 cents for other
species, where each piece is more than 8&#8242; in length. If the taxpayer so
elects, he may pay the taxes due on the above forest products at the rate of
$1.045 for pine and 24 3/4 cents for other species, per 1000 lineal feet; or at
the election of the taxpayer, 20 cents per ton of pine logs received; and 4
cents per ton of logs of other species received.

9. On piling and poles of all types the rate shall equal 2.31 percent of invoice
value f.o.b. loading out point; or at the election of the taxpayer, 20 cents per
ton of pine logs received; and 4 cents per ton of logs of other species
received.

10. On keg staves the rate per standard 400-inch bundle shall be 3 8/10 cents
for pine and 1 1/2 cents for other species; the rate per 100 keg heads shall be
11 5/10 cents on pine and 4 1/2 cents for other species; and on tight cooperage,
4 1/2 cents per 100 staves and 9 cents per 100 heads; or at the election of the
taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of
other species received.

11. On any other type of forest product not herein enumerated, severed or
separated from the soil, the Commissioner shall determine a fair unit tax rate,
based on the cubic foot wood volume relationship between the product and the
cubic foot volume of 1000 feet board measure of pine when the product is pine,
or on the unit rate of cedar or hardwood lumber when the product is a species
other than pine.

HISTORY: Code 1950, § 58-838.5:2; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981,
c. 372; 1984, cc. 675, 715; 1998, c. 420; 2015, c. 170.