                                 CODE OF VIRGINIA

EXEMPTIONS (§ 58.1-1608)

A. The tax levied by this chapter shall not apply to individual owners of timber
who occasionally sever or cut such timber from their own premises. Such owners,
however, in order to qualify for the exemption must use the timber in the
construction or repair of their own structures, buildings, or improvements, or
for their home consumption, or in the processing of their own farm products.

B. The tax imposed by this chapter shall apply to any forest products severed
from land owned either by this Commonwealth or the United States, where the
forest products severed enter commercial channels of trade for competitive
markets. Such tax shall not apply to forest products severed from land owned by
this Commonwealth and used by state educational institutions for experimentation
in and teaching of forestry where severance is necessary for or incidental to
such experimentation and teaching.

HISTORY: Code 1950, §§ 58-838.6, 58-838.19; 1952, c. 462; 1984, c. 675.