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WAC 13501 Timber harvest operations.    
WAC: 458-20-13501   06/14/2001 Timber harvest operations.Effective 7/15/01.
RCW: 82.04.230   1935 Tax upon extractors.
  82.04.280   1935 Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, radio and television broadcasting, government contractors -- Cold storage warehouse defined -- Storage warehouse defined -- Periodical or magazine defined.
  82.04.333   1990 Exemptions -- Small harvesters.
  82.16.050   1935 PUT- Deductions
ETA: 3050.2014 04/29/2014  Dump Truck Operators

This ETA explains the public utility tax (PUT), business and occupation tax (B&O), and retail sales tax reporting responsibilities for various services commonly provided by dump truck operators. This ETA previously issued on May 24, 2013, is being reissued in order to clarify how to distinguish the taxability of persons hauling for hire from persons hauling construction debris.

  3050.2013 05/24/2013 Dump Truck Operators
The Department has issued ETA 3050.2013. This Excise Tax Advisory (ETA) explains the public utility (PUT), business and occupation (B&O), and retail sales tax reporting responsibilities for various services commonly provided by dump truck operators.
  3021.2009 2/2/09 A statement of purpose and intent with respect to issues involving the forestry products industry
  3050.2009 2/2/09 Dump truck operators
Subject Title Reference:  
Timber Products 01/14/2014 Timber Activities - Reduced Business and Occupation Tax Rates
Biofuel   7/1/09 Biofuel Manufacturers: Tax Benefits for Manufacturers of Biodiesel Fuel, Biodiesel Alcohol Fuel, Feedstock and Wood Biomass Fuel
Trail Grooming     06/26/2008 Trail Grooming - Sales Tax Exemption
Timber Products     06/25/2008 Bio-composite Manufacturing Reduced B&O Tax Rate Restored
Timber Products     06/18/2007 Timber Activities - Reduced Business and Occupation Tax Rates
Timber Products     05/31/2007 Timber Activities - Reduced Business and Occupation Tax Rates Revised 6/18/07
      05/22/2006 Timber Activities - Reduced Business and Occupation Tax Rates
Firewood Sellers     04/01/2002 Firewood Sellers
Agricultural     08/06/2000 The Tax Application for Tree and/or Stump Removal from Existing Orchards
WTD: 23 WTD 272 03-0312   RETAIL SALES TAX -- LOGGING ROAD.A forest product company's charges to a utility company for logging road construction costs as consideration for the utility company to use the forest product company's road were classified as service activities under Rule 13501(9)(b), and were not subject to retail sales tax.
  23 WTD 317 03-0077ER   EXTRACTING B&O TAX -- TIMBER HARVESTING -- With regard to timber transactions, a person is an extractor if it fells, cuts, or takes timber, for sale or for commercial or industrial use, either directly or by contracting with others for the necessary labor or mechanical services from the person's own land, or from the land of another under a right or license granted by lease or contract.A taxpayer was found to be an extractor where it harvested timber pursuant to a profit à prendre to take timber.
  26 WTD 136 05-0176   RULE 13501, RULE 224; RCW 82.04.280(3) RCW 82.04.220:SERVICE & OTHER BUSINESS ACTIVITIES B&O TAX - PROCESSING FOR HIRE - SCALING OF LOGS - SORTING YARD OPERATIONS - REMOVAL OF BARK.Sorting yard operations including weighing, tagging, banding, appraising and sorting of logs, as well as the scaling of logs and the removal of bark are not manufacturing activities or processing for hire.They are service activities subject to service and other business activities B&O tax.
  26 WTD 136 05-0176    
  31 WTD 31 11-0097 05/31/2012 Rule 135; Rule 13501; RCW 82.08.02565; RCW 82.12.02565; RCW 82.04.100. EXTRACTING VERSUS MANUFACTURING - MACHINERY & EQUIPMENT EXEMPTION. Taxpayer’s purchase of a feller buncher was not exempt from deferred sales tax and/or use tax, since taxpayer did not use it directly in a manufacturing operation. Taxpayer only used the feller buncher to fell, cut and take trees, by definition an extracting activity, and not part of the manufacturing operation of cutting, delimbing, and measuring of trees already felled, cut, or taken.
  32 WTD 194 12-0277 09/09/2013 RULE 13501; RCW 82.08.02565, RCW 82.12.02565:  RETAIL SALES AND
USE TAX -- MACHINERY AND EQUIPMENT EXEMPTION – EXTRACTING TIMBER.  The taxpayer’s purchase of a CAT excavator for use in extracting timber did not qualify for the manufacturer’s machinery and equipment exemption.
  33 WTD 429 14-0057 08/28/2014 RULE ; RCW 82.04.260(12) – PREFERENTIAL B&O TAX RATE FOR MANUFACTURING AND SELLING OF TIMBER PRODUCTS – DEFINITION OF “MANUFACTURING”: A Taxpayer’s activity may constitute “manufacturing” either under the specific definition related to certain timber activities contained in RCW 82.04.120(1)(c), or under the general definition contained in RCW 82.04.120(1) for the purpose of qualifying for the preferential B&O tax rate for manufacturing and selling of timber products.
  34 WTD 586 (2015) 15-0156 12/31/2015 RULE 13601, RULE 13501; RCW 82.08.02561, RCW 82.12.02561: RETAIL SALES TAX – USE TAX – M&E – LOGGING – FELLER-BUNCHER. To qualify for the M&E exemption, a majority of the feller-buncher’s use must be in a manufacturing operation, not primarily to cut standing trees. Because the logger has not shown that a majority of the use of the feller-buncher was in a manufacturing operation, the logger’s feller-buncher does not qualify for the M&E exemption.