Small timber harvesters

From the 2024 DOR Tax Exemption Study

Det. No. 11-0180, 31 WTD 36 (May 31, 2012) 39 On appeal, Taxpayer raised a number of issues. First, Taxpayer argues that they correctly reported harvested volume by converting cedar shake and shingle blocks to Scribner feet using a conversion of 600 board feet per cord. Taxpayer states that the Department’s Tax Reporting Instructions never took out the verbiage “A cord of Western Redcedar shake of (sic) shingle must be converted to Scribner volume using 600 board feet per chord.” Instead, Taxpayer argues, the Department’s instructions only added in very, very small print that the stumpage value was per cord. Taxpayer states that these instructions are contradictory and confusing. In addition, Taxpayer argues that its accountant had another client who was allowed to report its cedar blacks in Scribner feet. Thus, it is not equitable to treat Taxpayer differently. Taxpayer also argues that if its forest excise tax for cedar salvage volume is supposed to be paid based on the per cord value, it is not fair for the Department to use the Scribner volume in MBF to determine that Taxpayer does not qualify as a small harvester. As a small harvester, Taxpayer would have been entitled to repo