| Forest Products Harvest Tax |
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The Forest Products Harvest Tax (FPHT) applies to timber harvested from any land in Oregon. No distinction is made between timber harvested from private lands or government-owned lands. The tax law does exempt the first 25,000 board feet of timber harvested by an owner each year.
Purpose of the tax: The receipts from this tax program are dedicated to the partial funding of state-run programs that promote forest research, protect the forest ecosystem, and educate the public about Oregon´s forests.
Tax rates: The Oregon Legislature and the Oregon Forest Resources Institute (OFRI) board of directors develop the FPHT tax rates. These rates are applied to each 1,000-board foot of timber harvested.
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Forest Products Harvest Tax Rates
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Period of Time
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Tax Rate
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| 1/1/2004 |
thru |
12/31/2004 |
$2.95 |
| 1/1/2005 |
thru |
12/31/2005 |
$2.85 |
| 1/1/2006 |
thru |
12/31/2006 |
$2.61 |
| 1/1/2007 |
thru |
12/31/2007 |
$2.61 |
| 1/1/2008 |
thru |
12/31/2008 |
$3.5806 |
| 1/1/2009 |
thru |
12/31/2009 |
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| 1/1/2010 |
thru |
12/31/2010 |
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| 1/1/2011 |
thru |
12/31/2011 |
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What is taxed?: Generally, any logs or chips harvested are taxed.
Logs scaled as utility grade or greater are subject to the tax. Loads of logs sold by the ton are taxable. The Department of Revenue developed conversion rates to convert from log load weight (tons) to thousands of board feet (MBF).
- Loads of logs where fewer than 10 percent of the logs are bigger than 8 inches in diameter are converted using a rate of 11 tons/MBF.
- Loads of logs where more than 10 percent of the logs are bigger than 8 inches in diameter will be converted using a rate of 7.5 tons/MBF.
Loads of chips are taxable unless they are made from logs that do not meet utility grade or better, and the chips are to be used as "hog fuel."
- Chips made from dead trees will be converted using a rate of 5 tons/MBF.
- Chips made from green conifer or hardwoods will be converted using a rate of 11 tons/MBF.
Tax forms: Tax forms for the FPHT are only available through the Department of Revenue. The agency mails returns in December of the year of harvest or in January of the following year. The data used to print and mail these returns comes from the Notice of Operations filed with the Department of Forestry prior to the harvest. The law requires that the completed return be mailed back to the Department of Revenue by January 31 of the year following the harvest. Please note that the returns are computer generated and take two days to produce. No blank tax forms are available.
Due date: The FPHT is due on January 31 of the year following the harvest. Taxes filed after this date will be assessed penalty and interest. A 5 percent penalty is assessed for returns filed between January 31 and April 30. Returns filed after April 30 receive a 25 percent penalty.
Help with tax forms: The Department of Revenue will provide assistance with tax forms over the phone. Please call 1-800-356-4222 or e-mail timber tax help with any questions.
If you prefer to have in-person assistance, please visit the Department of Revenue office in Salem. Please call first to make an appointment.
Where the tax money goes: The Department of Revenue distributes net tax receipts on an annual basis.
2008 Forest Products Harvest Tax Distribution
Links:
Estimated Timber Tax Payments
Updated December 12, 2008
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