You must report purchases of privately owned timber over 200 MBF (200,000 board feet) to the Department of Revenue's Forest Tax Program (RCW 84.33.088). Use the Stumpage Purchase Report to report the purchase. The report is due by the last day of the month following the purchase date. Failure to report may result in a penalty of $250.00. The reported information will be kept confidential and is used in the development of the semiannually published Stumpage Value Tables.
The following is a list of historical Stumpage Value Tables. Past tables
are commonly used to determine capital gains for federal tax purposes or
for research projects examining stumpage value changes over time.