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Virginia Administrative Code (Last Updated: January 10, 2017) |
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Title 23. Taxation |
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Agency 10. Department of Taxation |
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Chapter 350. Forest Products Tax Regulations |
Section 20. Definitions
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The following words, terms and phrases are defined herein for purposes of the tax imposed by Chapter 16 of Title 58.1 of the Code of Virginia only:
"F.o.b. loading out point" means the point at which product is loaded on a railroad car or barge, boat or other public transportation for shipment or the point of delivery by taxpayer's vehicles. The invoice value f.o.b. loading out point includes cost of manufacture and cost of delivery by taxpayer, but does not include costs of shipping by public transportation.
The term "forest product" includes logs; timber; pulpwood; excelsior wood; chemical wood, except dead chestnut wood; wood-chips; bolts; billets; crossties; switch ties; poles; piles; fuel wood; posts; all cooperage products; mine ties; mine props; and any and all other types of forest products.
"Manufacturer" means any person in Virginia (1) who operates a sawmill for the conversion of logs into lumber in its various sizes and forms; or (2) who manufactures or processes forest products into products other than lumber, including operation of cooperage mills; veneer mills; excelsior mills; paper mills; chipmills; chemical plants or any other facilities for manufacturing or processing forest products into products other than lumber; or (3) who purchases from the person who severs (a) crossties; (b) switch ties; (c) mine ties, mine props, and other forest products used in connection with mining; (d) piles; (e) poles, except fish net poles; or (4) who severs posts, fuel wood, fish net poles, and similar products.
"Shipper" means any person in Virginia who sells, ships or otherwise disposes of outside the Commonwealth by whatever means of transportation any forest product in an unmanufactured condition which was severed from the forests of Virginia. The term "shipper" includes, but is not limited to, an owner, lessee, wood yard operator, concessionaire, agent or contractor who sells, ships or disposes of outside the Commonwealth any unmanufactured forest products severed from Virginia forests.
"Severer" means any person who fells, cuts or otherwise separates timber or any other forest product from the soil.
Historical Notes
Derived from VR630-19-1601, eff. January 1, 1985.