Forest Excise Tax Return (Page 2 of 4) in pdf

INSTRUCTIONS FOR PAGE 3 (Detail)

Quarter/Year – Enter the quarter and year being reported.

Line A – Total Timber Charges: Enter the total of all

timber charges (include cull charges and per acre material; do

Detail Page – Enter the page number on each Detail page.

not include Access Road Revolving Fund (ARRF) or

Block 1 – Your Tax Registration Account Number is the

associated charges).

9-digit number printed above your name and address on page

1. The first 3 digits are 800.

Line B – Road Costs: (DNR/non-Federal Sales) the taxable

values are the actual costs incurred by the purchaser. Include

Block 2 – Timber owner’s name.

all considerations that have value lasting beyond the timber

Block 3 – Check appropriate landowner box.

sale such as gates, rock stockpiling, roads, or similar

Block 4 through 9 – Transfer the information from page 1.

improvements. Costs for abandoned roads that existed

Block 10 – Enter number of acres harvested this quarter

before the sale are taxable if required by the selling agency

(rounded to the nearest acre).

(WAC 222-24-052(3). Temporary road costs are not taxable.

Block 11 – If harvesting is completed in this quarter and

Specified road costs are

Line C – Specified Road Costs:

initial deposit has been reported, check yes; if not, check no.

other considerations (taxable) that apply only to

USFS sales and projects. Tax is due in the quarter

Block 12 – If the contract/permit has been approved for the

when the costs are incurred and the taxable value is

EARR Credit as shown on page 1, check yes; if not, check

the amount reported in the USFS statement for

no.

specified roads. The taxable value may need to be

Block 13 – Enter the species and volume harvested. Round

adjusted to reflect information provided in later USFS

to nearest thousand board feet (MBF).

reports.

Douglas Fir

White Pine

Line D – Quarterly Escalation: Quarterly escalation

Western Hemlock

Lodgepole Pine

applies only to USFS sales. Enter the adjustment to the

(includes other conifer) WH

(includes other pines)

timber charges as shown on the quarterly escalation

Ponderosa Pine

Other Hardwoods

statement.

Western Redcedar

Chipwood

CHW

Line E – **Other Adjustments: Enter any other

adjustments needed. Examples: Deductions for falling,

Red Alder

Small Logs

SML

bucking, and hauling when decked log or contract log sales

Douglas Fir Poles

DFL

Red Cedar Poles

RCL

are purchased, or when additional timber is added to a sale.

Write an explanation of adjustments on the lines at the

To convert tons to thousand board feet (MBF) see below.

bottom of page 3.

SVA 1 through SVA 5 and SVA 10

Line F – Total Taxable Stumpage Value: Add lines A

Conifer - Chipwood (Pulp)

through E; this is your Total Taxable Stumpage Value.

Divide by 9.0

Transfer this amount to page 1 in the column that matches

Conifer Sawlog

the correct contract/permit number.

Divide by 8.0

Line G – EARR Credit: If the EARR credit is allowed for

Hardwood Sawlog or Chipwood

Divide by 8.5

this contract/permit, multiply the Total Taxable Stumpage

Value by 0.008, this is the amount of the EARR credit.

Transfer this amount to the EARR column on page 1 that

SVA 6 and SVA 7

matches the correct contract/permit number.

Conifer

Divide by 6.5

Note: Forest Tax taxpayers are also subject to the Business

& Occupation (B&O) tax for extracting timber. A small

Block 14 – Total Taxable Stumpage Value: The Total

harvester is allowed an annual $100,000 deduction on the

Taxable Stumpage Value is the purchase price in cash or other

B&O tax. A Small Business Credit may apply. Contact the

consideration for all timber sold by competitive bidding.

Department of Revenue at 1-800-548-8829 with any

Information for Block 14 is available from the selling agency.

questions.

*Non – Competitive Sale: If you harvest 2 million board

feet or more in a calendar year, you must report using the

Standard Detail Page and Stumpage Value Tables. However,

the pre-printed Public Summary Page(s) must still be used.

Page 2

REV 62 0063

(07/03/12)

Forest Excise Tax Return Page 2

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