| Washington State House of Representatives Office of Program Research |
BILL ANALYSIS |
| Agriculture & Natural Resources Committee | |
HB 1185
This analysis was prepared by non-partisan legislative staff for the use of legislative members in
their deliberations. This analysis is not a part of the legislation nor does it constitute a
statement of legislative intent.
Brief Description: Extending the expiration date for reporting requirements on timber purchases.
Sponsors: Representatives VanDeWege, Kristiansen, Kretz, Blake, Orcutt, Kessler and Haigh.
Brief Summary of Bill |
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Hearing Date: 1/25/07
Staff: Jason Callahan (786-7117).
Background:
Every harvester of timber is required to pay an excise tax of 5 percent of the stumpage value of
any trees that he or she harvested. The excise tax applies to timber harvested from both private
and public lands.
Every person who purchases more than 200,000 board feet of private timber in a voluntary sale
is required to report certain information to the Department of Revenue (Department).
Information that is required to be reported includes the sale date, total sale price, total acreage
involved in the sale, net volume of timber purchased, road construction that was required, data
from the timber cruise, and any timber thinning information. The Department may assess a
penalty of $250 for failure to report the required information.
Information gathered in the report is used by the Department to establish tables of stumpage
values. A stumpage table is required to be prepared for each species of tree that is commercially
harvested in Washington. The values on the tables indicate the amount that each species would
sell for at a voluntary sale made in the ordinary course of business. The stumpage value tables
are used to calculate the excise tax due from each timber harvester.
The requirement to report sales information to the Department expires on July 1, 2007.
Summary of Bill:
The expiration date of the requirement that data about timber purchases be reported to the
Department is extended from 2007 to 2010.
Appropriation: None.
Fiscal Note: Not requested.
Effective Date: The bill contains an emergency clause and takes effect immediately.