Southern Research Station

Title: Current Status and Trends in Timber Severence Tax Legislation in the South

Author: Haines, Terry K.

Date: 1995

Source: Res. Note SO-377. New Orleans, LA: U.S. Department of Agriculture, Forest Service, Southern Forest Experiment Station. 4 p.

Station ID: RN-SO-377

Description: Severance tax programs currently exist in eight States in the South. These laws have been enacted primarily to encourage better forest management and to provide revenues for a variety of forestry initiatives. In most States, either the severer or the primary processor of forest products is designated as the taxpayer. Severance tax rates are established as either: (1) a fixed amount per unit of measurement or (2) a percentage of the value of timber harvested. Severance tax receipts have increased across the South since 1987, a trend that will continue if anticipated demand for southern wood products is realized.

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Citation

Haines, Terry K.   1995.  Current Status and Trends in Timber Severence Tax Legislation in the South.   Res. Note SO-377. New Orleans, LA: U.S. Department of Agriculture, Forest Service, Southern Forest Experiment Station. 4 p.