Form L-2012 - Primary Forest Products Tax Report (Page 2 of 2) in pdf

INSTRUCTIONS FOR PREPARING THE PRIMARY FOREST PRODUCTS TAX RETURN

1. "Primary forest Products" shall mean those products of the tree after they are severed from the stump or separated from the soil and cut of processed

to its first roundwood or other products for further conversion and shall include, but are not limited to, whole trees for chipping, whole tree logs, sawlogs,

pulpwood, veneer bolts, posts, poles and piling, and stumps.

2. The tax is levied upon the "Processor" of the primary forest products. Processor' shall mean the individual, group, association or corporation that

procures primary forest products at their initial point of concentration for conversion to secondary products or for shipment to others for such conversion.

3. Exemption form the Tax - For the purpose of the Primary Forest Products Assessment Act, the following shall not be considered "Primary forest

Products," and are, therefore, exempt form the tax: /Christmas trees and associated greens; Pine Straw; material harvested from an individual's own

land and used by such individual for the for the construction of fences, buildings or other personal use; Fuelwood harvested for personal use or for use

in individual homes. Posts that are only split and cut into lengths.

4. Each category of forest products must be accounted for separately. Column A of the tax form lists the four general categories of primary forest

products. The processor must ascertain, form his records, the quantity, Column B, of the product for each category. The primary forest products

purchased for processing are taxable in the quarter in which they are delivered to the mill or concentration yard. Assessments on the primary forest

products will be made either according to the Scribner Log Rule or the Standard 128 cubic foot cord or to their equivalent. The correct measurement for

each category is listed under Column B, Quantity, for each of the sour general categories of products. The processor shall maintain for a period of three

fiscal years and make available to the Department such production records necessary to verify proper reporting and payment of revenue due the Forest

Renewal Fund.

5. Out-of-state processors. All processor of primary forest products harvested within the boundaries of South Carolina are required to pay the Primary

Forest Products Tax using the procedures and rats included on the return. All material harvested within South Carolina for shipment outside the State

for primary processing shall be assessed at Yield Rates equal to rates on material harvested and processed within the State.

6. Rates of conversion for measuring system of primary forest products. Because of the many variables concerning primary forest products, such

as tree species, place of origin of tree, difference in size of wood pieces, and differences in individual measuring systems, a system of averages must

be used in converting one measuring system to another. These averages will apply generally rather than to any specific timber tract or to any particular

mill at a given time. For the purpose of the "Primary Forest Products Assessment Act," the following conversions shall apply. These conversions shall

be considered to be the equivalent to the Scribner Log Rule or the Standard 128 cubic foot cord.

CONVERSION CHART

SOFTWOODS (including Bald Cyprus)

B. Weight Scaling

16,000 lbs. = one thousand board feet Scribner

I. Softwood products customarily measured in board feet

C. Other log products which are no scaled or weighed

A. Measurement by Log Scaling

For sawmills the lumber tally of productions form

1. Scribner Log Rule = 1x1

logs is considered equal to Scribner

2. Doyle log Rule = Doyle Scale x 1.77- Scribner

II. Hardwood products customarily measured in cords

3. International 1/4 inch Log Rule = International

A. Measured by rough shack of wood and bark

Scale x .78 = Scribner

1. This measurement is converted to the Standard

4. Cedar 2/3 Rule= 2/3 Scale x .82 = Scribner

128 cubic foot

B. Weight Scaling

B. Measurement of solid wood contents

14,700 lbs. = one thousand board feet Scribner

74 cubic feet of solid wood is equivalent to one 128

C. Other - Log products which are not scaled or weighed

cubic foot standard cord.

For sawmills the lumber tally of production form logs

C. Measurement by Weight

is considered equal to Scribner

1.) 5450 lbs. of soft hardwoods = one standard cord

III. Softwood products customarily measured in cords.

2.) 6200 lbs. of hard hardwoods = one standard cord

A. Measurement by rough stack of wood and bark

3.) 5800 lbs. of mixed hardwood = one standard cord

This measurement is converted to the Standard

Hard hardwoods shall include oaks, hickorys, pecans, persimon,

cord of 128 cubic feet

Ironwood, locust, holly, dowood, chinaberrys and cherry. All others

B. Measure of solid wood content

shall be classified as soft hardwood.

74 cubic feet of solid wood is equivalent to one

D. Hardwood products customarily classed by other measures such

standard cord of 128 cubic feet.

as fence posts to which some conversion has taken place other

C. Measure weight

than splitting and cutting to lengths.

5350 lbs. Equals one standard cord

For split or round hardwood fence posts, 100 posts equal one

IIII. Softwood products customarily classed by other

standard cord of 128 cubic

measures (such as poles , piles, and posts)

A. Pine poles and piles designated for pressure

SPECIAL CHIP PRODUCTS (hardwood and softwood)

treating preservative:

180 cubic feet is equal to one thousand board

1. Whole tree stems delivered to mills for conversion to lumber and

feet Scribner

veneer with the ends being used for cord equivalent products

B. Softwood post to be treated:

A. Pine ends of whole stems chipped either at buying yard or sawmill

74 cubic feet of solid wood is equal to one standard

Use the best estimate of the proportion which the pine ends being

Cord of 128 cubic feet.

used for cord equivalent products comprise of the total weight.

C. Softwood posts which are not to be treated with

This proportion of total weight is to be converted by the 5350

preservative 100 posts is equal to one standard

pound

cord factor

cord of 128 cubic feet.

B. Hardwood ends of whole stems chipped either at buying yard or

IIV. Softwood - Stump Wood

sawmill

A. 6620 lbs. Of stump wood is equal to one standard

Same procedure as in A, above, except that the total

cord of 128 cubic feet.

weight is to be computed by the 5800 pound cord-factor

II. Total tree chipping in the woods

HARDWOODS

This type of operation utilizes the same material mentioned above,

plus the logging residues, both standing and down, of the whole stem

I. Hardwood products customarily measured in board feet

operation. In order not to penalize these operators for using residues

A. Measurement by Log Scaling

(residues are not assessed for any other products), the cord

Scribner Log Rule = 1.1

equivalent for the purposes of this Act shall be:

Doyle Log Rule = Doyle Scale x 1.31 = Scribner

A. Pine total-tree chips (including bark, twigs and needles) 6600

International 1/4 inch Log Rule = International

pounds equal one standard cord

Scale x .90 = Scribner

B. Hardwood total-tree chips (including bark, twigs and leaves) 8600

pounds equal one standard cord.

Form L-2012 - Primary Forest Products Tax Report Page 2

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