- Timber extractors and extractors for hire,
- Timber manufacturers and processors for hire;
- Sales of standing timber (effective July 1, 2007).
- Extracting timber or extracting timber for hire
Manufacturing or processing for hire:
- Timber into timber products or wood products; or
- Timber products into other timber products or wood products
Selling at wholesale:
- Timber extracted by the seller;
- Timber products manufactured by the seller from timber or other timber products; and
- Wood products manufactured by the seller from timber or timber products.
Sales of standing timber apart of land (effective July 1, 2007)
- Buyer required to sever timber from land within 30 months
- No application required
- Annual Tax Performance Report required by May 31st of the following year
- Electronic filing of all documents required
For questions about the program, call (800) 647-7706.