VIRGINIA 
Severance Tax.! 
Mandatory. Enacted 1948. Amended 1952 and 1956. 
Code 1950, as amended, Secs. 58.838.1 
to .20. 
Persons subject to tax 
Persons engaged in the business of severing 
timber or other forest products from the soil for 
sale, profit, or commercial use whether as owner, 
lessee, concessionnaire or contractor, either as 
producer or manufacturer. (Producers are defined 
as persons severing forest products for sale or 
shipment outside the State in unmanufactured 
condition ; manufacturers include sawmill operators 
and other processors of forest products.) 
Exemption 
Individual owners who occasionally sever timber 
from their own premises for use in the construction 
or repair of their own structures or for home 
consumption or for processing their farm products. 
Forest products severed from State lands are 
exempt when such products are used by State 
educational institutions for forestry teaching and 
experimentation. 
Rate of tax 
Pine and cedar lumber in its various forms 
including switch ties, bridge timber, and 
dimensianestock 22-22 oe ee __15 cents per 1,000 board feet 
Hardwood, cypress and all other species Teepe: 2 71% cents per 1,000 board feet 
Manufacturers of rough lumber may elect to pay a flat annual tax when the quantity proc- 
essed in any calendar year is as follows: 
300,000 board feet or less__...__________- $30 flat annual tax 
300, ,000 board feet to 500,000 board feet __$60 flat annual tax 
Timber sold as logs and not converted into lumber or other products in the State: 
Pine and Cedar__.__--- Ea ee ee POS 15 cents per 1,000 board feet log scale, Doyle rule 
Wthensneciessauen: ce Je See 71% cents per 1,000 board feet log scale, Doyle rule 
Note: Logs under 8-inch d.i.b. at small end are to be scaled as containing one foot log scale for 
each foot of length or fraction thereof. 
Veneer logs: 
Pine and Cedar_______________________15 cents per 1,000 board feet log scale, Doyle rule 
Otnemspeciesss 2505) oe 71% cents per 1,000 board feet log scale, Doyle rule 
Pulpwood, excelsior wood, chemical wood, bolts, billets, fuelwood, tan bark and other products 
customarily sold by the cord: 
Pine and Cedar___-___ Bee ee eae et 71% cents per standard cord (128 cu. ft.) 
Otherispectes=- 2 6s 25> Seabee ee 334 cents per standard cord (128 cu. ft.) 
Railroad crossties: 
ine rasidicedatan a2 2 = See nwe et ee. eae Vo cent per piece 
Oi herepecicseetss of eee ns De 14 cent per piece 
Posts, mine ties, mine props and other types of timber used in connection with mining and custom- 
arily sold by the piece: 
4 feet or less in length 
Binesatid Cedar 92s 255 4. Fes. _.6 cents per 100 pieces 
Othermspecies= se 25858 9s eee. 3 cents per 100 pieces 
Over 4 feet but not over 8 feet in length 
Rinewndueedar 222 sso) es 2S 934 cents per 100 pieces 
Othenspectos= =2)). See) a eek 434 cents per 100 pieces 
Over 8 feet in length 
Pinevandne cdate o-oo Se: 12 cents per 100 pieces 
Othermpspecies.- 2. 500-0 = SERN 6 cents per 100 pieces 
NOTE: Taxpayers may, as an alternative, elect to pay on posts, mine ties, etc., as follows: 
Pinevand@edan 22 2 st es 161% cents per 1,000 lineal feet 
Ofhomspecicsause: 2a" Somer Lay a Ree 84 cents per 1,000 lineal feet 
Piling andapolestess =. 0-.). 22 Sa. ye ed 2/7 of 1 percent on invoice value F.O.B. loading 
out point (defined as loaded on board railroad car, 
or boat, or delivered to place of use by truck) 
1 Known as the ‘‘Forest Products Tax.” 
or 
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