Virginia Forest Products Tax Return

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Form 1034 Virginia Forest Products Tax Return 1 0 7888*  File this return within thirty days after expiration of the quarter  You are still required to file a return with the Virginia Department of Taxation even if you have not handled any forest products during the quarter.  Complete all sections that are highlighted, then print, sign and date the return.  For assistance contact: Mail Form and Payment To: Virginia Department of Taxation Virginia Department of Taxation P.O. Box 715 P.O. Box 2185 Richmond, VA 23218-0715 Richmond, VA 23218-2185 or call (804) 786-2450 or visit our website: www.tax.virginia.gov

For Quarter Beginning And Ending Taxpayer Name Account Number

Name of Individual or Sole Proprietor (First, MI, Last) FEIN or SSN

Trade Name

Business Address (Number and Street or Rural Route)

City, Town or Post Office State Zip Code

If this tax payment is being made for more than one facility in the same company, please list the facilities that are covered under this tax payment below.

Calculation of Tax Due for Pine & Hardwood Products (Refer to Product Types, Codes and Tax Rates sheets .) A B C D E F G H Code Locality Name Tax Rate Product Units Quantity Amount of Tax Reforestation Protection

Tax for Page 1 $ - $ - $ - Tax from Page 2 $ - $ - $ - Tax from Page 3 $ - $ - $ - Mail Form and Payment To: Tax from Page 4 $ - $ - $ -

VA Department of Taxation Total Tax for Pages 1 - 4  $ - $ - $ - P.O. Box 2185 Penalty for Late Payment (5% of Tax)  Richmond, VA 23218-2185 Interest  Total Tax, Penalty and Interest $ - 

Page 1 Form 1034 Virginia Forest Products Tax Form Page 2 4207888* Taxpayer Name Account Number

Tax For Page 2 (Enter this amount on page 1) $ - $ - $ - I swear (or affirm) that the foregoing return is true and correct to the best of my knowledge and belief.

Signature of Taxpayer Print Name Telephone Number Date VA Department Of Taxation 1034 W Rev 7/16

Page 2 Form 1034 Virginia Forest Products Tax Form (SUPPLEMENT) Page 3 4307888* Taxpayer Name Account Number

Tax For Page 3 (Enter this amount on page 1) $ - $ - $ -

VA Department Of Taxation 1034 W Rev 7/16

Page 3 Form 1034 Virginia Forest Products Tax Form (SUPPLEMENT) Page 4 440 7888*

Taxpayer Name Account Number

Tax For Page 4 (Enter this amount on page 1) $ - $ - $ -

VA Department Of Taxation 1034 W Rev 7/16

Page 4 Instructions For Preparing Virginia Forest Products Tax Return (Form 1034)

The purpose of the forest products tax is to provide for the conservation of the natural resources of Virginia by the protection and development of forest resources and reforestation of forest lands.

1) What is a Forest Product? The term “forest product’’ means wood, derived from trees severed in Virginia for commercial purposes, of any type or form, including, but not limited to logs, timber, pulpwood, excelsior wood, chemical wood, woodchips, biomass chips, fuel chips, mulch, bolts, billets, crossties, switch ties, poles, piles, fuel wood, posts, all cooperage products, tanbark, mine ties, mine props and all other types of forest products used in mines. 2) Who is Liable for the Forest Products Tax? Unless the tax has previously been paid by a severer, the tax is paid by the first “Manufacturer” means any person that for commercial purposes at a fixed place of business (i) processes forest products into various sizes and forms, including chips; (ii) processes forest products into other products; (iii) uses or consumes forest products; or (iv) stores forest products for sale or shipment out of the state. “Shipper” means any person or entity in Virginia that sells or ships outside the Commonwealth by railroad, truck, barge, boat or any other means of transportation any forest product in an unmanufactured condition, whether as owner ,lessee, woodyard operator, agent or Contractor. “Severer” means any person in the Commonwealth that fells, cuts or otherwise separate timber or any other such forest product from the soil. "Fixed place of business" means a mill, plant, yard, or other location at which occurs a regular and continuous course of dealing. The use of portable machinery or equipment alone at the place of severence of forest products does not constitute a fixed place of business.

3) Return Due Dates: A Forest Products Return (Form 1034) is due within 30 days after the close of each quarter, even if no forest products have been handled during the quarter. The quarter ending dates and return due dates are:

Quarter Ending Return Due On or Before March 31 April 30 June 30 July 30 September 30 October 30 December 31 January 30

See Form 1035 for information concerning the filing requirements for small manufacturers and certain small severers.

4) Computation of Tax: Complete the tax computation tables for Pine Products and /or Hardwood and Other Species Products by entering (A) Product Code (select from pull down menu), (B) Locality Name (select from pull down menu) and (E) Quantity. Tab to the next field. The tax is automatically computed based on length or volume measurements of the forest product. Effective July 1, 1998, the tax may be computed based upon the weight of the forest products at the election of the taxpayer. The individual rates for each forest product are listed in a chart with the tax return and are automatically entered based on product code and locality.

5) Payment: Full payment of the amount due must accompany the return. Checks and money orders, made payable to the Department of Taxation, and the return should be mailed to: Virginia Department of Taxation P. O. Box 2185 Richmond, VA 23218-2185 6) Penalty and Interest: A penalty is imposed for late payments. The penalty is 5% of the amount of tax due. If the payment is made six months or more after the due date, interest will be assessed upon the entire amount due in accordance with the Code of Virginia § 58.1-15. 7) Exemptions from the Tax: The tax does not apply to an individual owner of timber who occasionally severs or cuts the same from his own premises to be utilized by him in the construction or repair of his own structures, buildings, or improvements; for his home consumption; or use by him in the processing of his own farm products. The tax also does not apply to forest products severed from land owned by the Commonwealth of Virginia and used by state educational institutions for experimentation in and teaching of forestry, where the severance is necessary or incidental to such experimentation and teaching.

Assistance and Forms • For assistance, call (804) 786-2450 or write to the Department of Taxation, P.O. Box 715, Richmond, VA 23218-0715. • Forms and instructions are available for download from our website, www.tax.virginia.gov

Page 5 Product Types, Codes and Tax Rates Code Product Tax Rate 1 a Pine Lumber (mbm) $ 1.15 per M ft. B.M 1 b Pine Lumber (ton) $ 0.20 per ton 1 c Hdwd Lumber (mbm) $ 0.225 per M ft. B.M. 1 d Hdwd Lumber (ton) $ 0.04 per ton 2 a Pine Logs (bf) $ 1.15 per M ft. Log Scale (Int'l 1/4" Kerf Rule) 2 b Pine Logs (ton) $ 0.20 per ton 2 c Hdwd Logs (mbf) $ 0.225 per M board ft. Log Scale (Int'l 1/4" Kerf Rule) 2 d Hdwd Logs (ton) $ 0.04 per ton 3 a Pine Veneer Logs (bf) $ 1.15 per M board ft. Log Scale (Int'l 1/4" Kerf Rule) 3 b Pine Veneer Logs (ton) $ 0.20 per ton 3 c Hdwd Veneer Logs (mbf) $ 0.225 per M board ft. Log Scale (Int'l 1/4" Kerf Rule) 3 d Hdwd Veneer Logs (ton) $ 0.04 per ton 4 a Pine Pulpwood (cord) $ 0.475 per standard cord of 128 Cu. Ft. 4 b Pine Pulpwood (ton) $ 0.20 per ton 4 c Hdwd Pulpwood (cord) $ 0.1125 per standard cord of 128 Cu. Ft. 4 d Hdwd Pulpwood (ton) $ 0.04 per ton 5 a Pine Railroad Crossties (piece) $ 0.038 per piece 5 b Pine Railroad Crossties (ton) $ 0.20 per ton 5 c Hdwd Railroad Crossties (piece) $ 0.01 per piece 5 d Hdwd Railroad Crossties (ton) $ 0.04 per ton 6 a Pine Chip manufactured from roundwood (ton) $ 0.20 per ton 6 b Other Species Chips manufactured from round wood (ton) $ 0.04 per ton 6 c Both Pine & Other Species Chips manufactured from round wood (ton) $ 0.10 per ton 7 a Pine Mining posts, ties, props, round mine collars, etc. - 4' length or less $ 0.38 per 100 pieces 7 b Hdwd Mining posts, ties, props, round mine collars, etc. - 4' length or less $ 0.09 per 100 pieces 7 c Pine Mining posts, ties, props, round mine collars, etc. - over 4' but not over 8' $ 0.6175 per 100 pieces 7 d Hdwd Mining posts, ties, props, round mine collars, etc. - over 4' but not over 8' $ 0.1425 per 100 pieces 7 e Pine Mining posts, ties, props, round mine collars, etc. - over 8' (100 pieces) $ 0.76 per 100 pieces 7 f Hdwd Mining posts, ties, props, round mine collars, etc. - over 8' $ 0.18 per 100 pieces 7 g Pine - Taxpayer may elect to pay taxes on products in this item (lineal ft) $ 1.045 per M lineal ft. 7 h Pine - Taxpayer may elect to pay taxes on products in this item (ton) $ 0.20 per ton 7 i Hdwd - Taxpayer may elect to pay taxes on products in this item (lineal ft) $ 0.2475 per M lineal ft. 7 j Hdwd - Taxpayer may elect to pay taxes on products in this item (ton) $ 0.04 per ton 8 a Pine Keg Staves: (400 in bundle) $ 0.038 per standard 400 inch bundle 8 b Pine Keg Staves: (ton) $ 0.20 per ton 8 c Pine Keg Heads: (100 heads) $ 0.115 per 100 heads 8 d Pine Keg Heads: (ton) $ 0.20 per ton 8 e Hdwd Keg Staves: (400 in bundle) $ 0.015 per standard 400 inch bundle 8 f Hdwd Keg Staves: (ton) $ 0.04 per ton 8 g Hdwd Keg Heads: (100 heads) $ 0.045 per 100 heads 8 h Hdwd Keg Heads: (ton) $ 0.04 per ton 8 i Hdwd Tight Cooperage (100 staves) $ 0.045 per 100 staves 8 j Hdwd Tight Cooperage (ton) $ 0.04 per ton 8 k Hdwd Tight Heads (100 heads) $ 0.09 per 100 heads 8 l Hdwd Tight Heads (ton) $ 0.04 per ton 9 a Pine Piling and poles of all types 2.31% invoice value f.o.b. loading point 9 b Pine Piling and poles of all types (ton) $ 0.20 per ton 9 c Hdwd Piling and poles of all types 2.31% invoice value f.o.b. loading point 9 d Hdwd Piling and poles of all types (ton) $ 0.04 per ton 10 a Pine Any other type of forest products not counted above (100 cu ft) $ 0.71 per 100 Cu. Ft. 10 b Hdwd Any other type of forest products not counted above (100 cu ft) $ 0.135 per 100 Cu. Ft.

Page 6 List of Virginia Counties and Cities * Please note that five counties have the same name as a city - Bedford, Fairfax, Franklin, Richmond and Roanoke. COUNTIES Accomack Franklin County* Nottoway Albemarle Frederick Orange Alleghany Giles Page Amelia Gloucester Patrick Amherst Goochland Pittsylvania Appomattox Grayson Powhatan Arlington Greene Prince Edward Augusta Greensville Prince George Bath Halifax Prince William Bedford County* Hanover Pulaski Bland Henrico Rappahannock Botetourt Henry Richmond County* Brunswick Highland Roanoke County* Buchanan Isle of Wight Rockbridge Buckingham James City Rockingham Campbell King and Queen Russell Caroline King George Scott Carroll King William Shenandoah Charles City Lancaster Smyth Charlotte Lee Southampton Chesterfield Loudoun Spotsylvania Clarke Louisa Stafford Craig Lunenburg Surry Culpeper Madison Sussex Cumberland Mathews Tazewell Dickenson Mecklenburg Warren Dinwiddie Middlesex Washington Essex Montgomery Westmoreland Fairfax County* Nelson Wise Fauquier New Kent Wythe Floyd Northampton York Fluvanna Northumberland

CITIES Alexandria Galax Poquoson Bristol Hampton Portsmouth Buena Vista Harrisonburg Radford Charlottesville Hopewell Richmond City* Chesapeake Lexington Roanoke City* Colonial Heights Lynchburg Salem Covington Manassas Staunton Danville Manassas Park Suffolk Emporia Martinsville Virginia Beach Fairfax City* Newport News Waynesboro Falls Church Norfolk Williamsburg Franklin City* Norton Winchester Fredericksburg Petersburg

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