Do you harvest forest trees that you or someone else will sell? If so, you might qualify to buy some equipment and supplies without paying sales or use tax. This is called the logging exemption.

Are you a lumber manufacturer instead? See Lumber Manufacturing: Production Exemption.


Selling timber you harvest or vendors selling to loggers

Businesses That Qualify

For the exemption

Purchases That Qualify

For the exemption

Change Use

Of an exempt item

Taxable Items

Even with a logging exemption

Buyer’s Responsibility

To keep records, pay use tax

Exemption Certificates

Laws and Rules