(1) Introduction. This rule provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.

(2) Stumpage value tables. The following stumpage value tables are used to calculate the taxable value of stumpage harvested from ((January)) July 1, 2018 through ((June 30)) December 31, 2018:

Washington State Department of Revenue

STUMPAGE VALUE TABLE

((January)) July 1 through ((June 30)) December 31, 2018

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)

Starting July 1, 2012, there are no separate

Quality Codes per Species Code.


Species Name	Species Code	SVA (Stumpage Value Area)	Haul Zone
Species Name	Species Code	SVA (Stumpage Value Area)	1	2	3	4	5
((Douglas-fir(2)	DF	1	$448	$441	$434	$427	$420
		2	481	474	467	460	453
		3	478	471	464	457	450
		4	533	526	519	512	505
		5	473	466	459	452	445
		6	283	276	269	262	255
Western Hemlock and Other Conifer(3)	WH	1	296	289	282	275	268
		2	374	367	360	353	346
		3	362	355	348	341	334
		4	358	351	344	337	330
		5	331	324	317	310	303
		6	256	249	242	235	228
Western Redcedar(4)	RC	1-5	1161	1154	1147	1140	1133
Western Redcedar(4)		6	1229	1222	1215	1208	1201
Ponderosa Pine(5)	PP	1-6	196	189	182	175	168
Red Alder	RA	1-5	547	540	533	526	519
Black Cottonwood	BC	1-5	117	110	103	96	89
Other Hardwood	OH	1-5	326	319	312	305	298
Other Hardwood		6	23	16	9	2	1
Douglas-fir Poles & Piles	DFL	1-5	741	734	727	720	713
Western Redcedar Poles	RCL	1-5	1499	1492	1485	1478	1471
Western Redcedar Poles		6	1449	1442	1435	1428	1421
Chipwood(6)	CHW	1-5	9	8	7	6	5
Chipwood(6)		6	1	1	1	1	1
Small Logs(6)	SML	6	29	28	27	26	25
RC Shake & Shingle Blocks(7)	RCS	1-6	299	292	285	278	271
Posts(8)	LPP	1-6	0.35	0.35	0.35	0.35	0.35
DF Christmas Trees(9)	DFX	1-6	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees(9)	TFX	1-6	0.50	0.50	0.50	0.50	0.50))
Douglas-fir(2)	DF	1	$545	$538	$531	$524	$517
		2	550	543	536	529	522
		3	553	546	539	532	525
		4	616	609	602	595	588
		5	657	650	643	636	629
		6	306	299	292	285	278
Western Hemlock and Other Conifer(3)	WH	1	395	388	381	374	367
		2	429	422	415	408	401
		3	350	343	336	329	322
		4	401	394	387	380	373
		5	510	503	496	489	482
		6	278	271	264	257	250
Western Redcedar(4)	RC	1-5	1314	1307	1300	1293	1286
Western Redcedar(4)		6	1302	1295	1288	1281	1274
Ponderosa Pine(5)	PP	1-6	211	204	197	190	183
Red Alder	RA	1-5	626	619	612	605	598
Black Cottonwood	BC	1-5	112	105	98	91	84
Other Hardwood	OH	1-5	340	333	326	319	312
Other Hardwood		6	23	16	9	2	1
Douglas-fir Poles & Piles	DFL	1-5	841	834	827	820	813
Western Redcedar Poles	RCL	1-5	1549	1542	1535	1528	1521
Western Redcedar Poles		6	1484	1477	1470	1463	1456
Chipwood(6)	CHW	1-5	13	12	11	10	9
Chipwood(6)		6	1	1	1	1	1
Small Logs(6)	SML	6	28	27	26	25	24
RC Shake & Shingle Blocks(7)	RCS	1-6	299	292	285	278	271
Posts(8)	LPP	1-6	0.35	0.35	0.35	0.35	0.35
DF Christmas Trees(9)	DFX	1-6	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees(9)	TFX	1-6	0.50	0.50	0.50	0.50	0.50


(1)	Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2)	Includes Western Larch.
(3)	Includes all Hemlock, Spruce and true Fir species, Lodgepole Pine in SVA 6, or any other conifer not listed on this page.
(4)	Includes Alaska-Cedar.
(5)	Includes Western White Pine in SVA 6, and all Pines in SVA 1-5.
(6)	Stumpage value per ton.
(7)	Stumpage value per cord.
(8)	Includes Lodgepole posts and other posts, Stumpage Value per 8 lineal feet or portion thereof.
(9)	Stumpage Value per lineal foot.

(3) Harvest value adjustments. The stumpage values in subsection (2) of this rule for the designated stumpage value areas are adjusted for various logging and harvest conditions, subject to the following:

(a) No harvest adjustment is allowed for special forest products, chipwood, or small logs.

(b) Conifer and hardwood stumpage value rates cannot be adjusted below one dollar per MBF.

(c) Except for the timber yarded by helicopter, a single logging condition adjustment applies to the entire harvest unit. The taxpayer must use the logging condition adjustment class that applies to a majority (more than 50%) of the acreage in that harvest unit. If the harvest unit is reported over more than one quarter, all quarterly returns for that harvest unit must report the same logging condition adjustment. The helicopter adjustment applies only to the timber volume from the harvest unit that is yarded from stump to landing by helicopter.

(d) The volume per acre adjustment is a single adjustment class for all quarterly returns reporting a harvest unit. A harvest unit is established by the harvester prior to harvesting. The volume per acre is determined by taking the volume logged from the unit excluding the volume reported as chipwood or small logs and dividing by the total acres logged. Total acres logged does not include leave tree areas (RMZ, UMZ, forested wetlands, etc.,) over 2 acres in size.

(e) A domestic market adjustment applies to timber which meet the following criteria:

(i) Public timber - Harvest of timber not sold by a competitive bidding process that is prohibited under the authority of state or federal law from foreign export may be eligible for the domestic market adjustment. The adjustment may be applied only to those species of timber that must be processed domestically. According to type of sale, the adjustment may be applied to the following species:

Federal Timber Sales: All species except Alaska-cedar. (Stat. Ref. - 36 C.F.R. 223.10)

State, and Other Nonfederal, Public Timber Sales: Western Redcedar only. (Stat. Ref. - 50 U.S.C. appendix 2406.1)

(ii) Private timber - Harvest of private timber that is legally restricted from foreign export, under the authority of The Forest Resources Conservation and Shortage Relief Act (Public Law 101-382), (16 U.S.C. Sec. 620 et seq.); the Export Administration Act of 1979 (50 U.S.C. App. 2406(i)); a Cooperative Sustained Yield Unit Agreement made pursuant to the act of March 29, 1944 (16 U.S.C. Sec. 583-583i); or Washington Administrative Code (WAC 240-15-015(2)) is also eligible for the Domestic Market Adjustment.

The following harvest adjustment tables apply from ((January)) July 1 through ((June 30)) December 31, 2018:

TABLE 9—Harvest Adjustment Table

Stumpage Value Areas 1, 2, 3, 4, and 5

((January)) July 1 through ((June 30)) December 31, 2018


Type of Adjustment	Definition	Dollar Adjustment Per Thousand Board Feet Net Scribner Scale
I. Volume per acre
Class 1	Harvest of 30 thousand board feet or more per acre.	$0.00
Class 2	Harvest of 10 thousand board feet to but not including 30 thousand board feet per acre.	-$15.00
Class 3	Harvest of less than 10 thousand board feet per acre.	-$35.00
II. Logging conditions
Class 1	Ground based logging a majority of the unit using tracked or wheeled vehicles or draft animals.	$0.00
Class 2	Cable logging a majority of the unit using an overhead system of winch driven cables.	-$85.00
Class 3	Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products.	-$145.00
III. Remote island adjustment:
	For timber harvested from a remote island	-$50.00
IV. Thinning
Class 1	A limited removal of timber described in WAC 458-40-610 (28)	-$100.00

TABLE 10—Harvest Adjustment Table

Stumpage Value Area 6

((January)) July 1 through ((June 30)) December 31, 2018


Type of Adjustment		Definition	Dollar Adjustment Per Thousand Board Feet Net Scribner Scale
I. Volume per acre
Class 1		Harvest of more than 8 thousand board feet per acre.	$0.00
Class 2		Harvest of 8 thousand board feet per acre and less.	-$8.00
II. Logging conditions
Class 1		The majority of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers.	$0.00
Class 2		The majority of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers.	-$50.00
Class 3		The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs.	-$75.00
Class 4		Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products.	-$145.00
Note:	A Class 2 adjustment may be used for slopes less than 40% when cable logging is required by a duly promulgated forest practice regulation. Written documentation of this requirement must be provided by the taxpayer to the department of revenue.
III. Remote island adjustment:
		For timber harvested from a remote island	-$50.00

TABLE 11—Domestic Market Adjustment


Class	Area Adjustment Applies	Dollar Adjustment Per Thousand Board Feet Net Scribner Scale
	SVAs 1 through 5 only:	$0.00


Note:	This adjustment only applies to published MBF sawlog values.

(4) Damaged timber. Timber harvesters planning to remove timber from areas having damaged timber may apply to the department of revenue for an adjustment in stumpage values. The application must contain a map with the legal descriptions of the area, an accurate estimate of the volume of damaged timber to be removed, a description of the damage sustained by the timber with an evaluation of the extent to which the stumpage values have been materially reduced from the values shown in the applicable tables, and a list of estimated additional costs to be incurred resulting from the removal of the damaged timber. The application must be received and approved by the department of revenue before the harvest commences. Upon receipt of an application, the department of revenue will determine the amount of adjustment to be applied against the stumpage values. Timber that has been damaged due to sudden and unforeseen causes may qualify.

(a) Sudden and unforeseen causes of damage that qualify for consideration of an adjustment include:

(i) Causes listed in RCW 84.33.091; fire, blow down, ice storm, flood.

(ii) Others not listed; volcanic activity, earthquake.

(b) Causes that do not qualify for adjustment include:

(i) Animal damage, root rot, mistletoe, prior logging, insect damage, normal decay from fungi, and pathogen caused diseases; and

(ii) Any damage that can be accounted for in the accepted normal scaling rules through volume or grade reductions.

(c) The department of revenue will not grant adjustments for applications involving timber that has already been harvested but will consider any remaining undisturbed damaged timber scheduled for removal if it is properly identified.

(d) The department of revenue will notify the harvester in writing of approval or denial. Instructions will be included for taking any adjustment amounts approved.

(5) Forest-derived biomass, has a $0/ton stumpage value.