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Forest products harvest tax

(ORS 321.005-185)
Purpose: The Forest Products Harvest Tax (FPHT) applies to timber harvested from any land in Oregon, except most tribal lands. No distinction is made between timber harvested from private lands or government-owned lands. The tax law exempts the first 25 thousand board feet (MBF) of timber harvested by an owner each year.
The receipts from this tax program are dedicated to the partial funding of state-run programs that promote forest research, fire prevention and fire suppression, forest practices act administration, and improve public understanding of Oregon's forest resources.
Tax rates: The Oregon Legislature and the Oregon Forest Resources Institute (OFRI) board of directors develop the FPHT tax rates. These rates are applied to each one thousand board feet (MBF) of timber harvested.

Forest Products Harvest Tax Rates

Period of Time
Tax Rate

1/1/2004 thru 12/31/2004  ​ $2.95
1/1/2005 thru 12/31/2005 $2.85
1/1/2006 thru 12/31/2006 $2.61
1/1/2007 thru 12/31/2007 $2.61
1/1/2008 thru 12/31/2008 $3.5806
1/1/2009 thru 12/31/2009 $3.8956
1/1/2010 thru 12/31/2010 $3.5750
1/1/2011 thru 12/31/2011 $3.5750
1/1/2012 thru 12/31/2012 $3.6841
1/1/2013 thru 12/31/2013 $3.6841
1/1/2014​ thru 12/31/2014 $3.5316
​1/1/2015 thru​ 12/31/2015​ $3.5316
​ ​ ​

What is taxed: Generally, any logs or chips harvested are taxed.
Logs scaled as utility grade or greater and logs sold by the ton are subject to the tax. The Department of Revenue developed conversion rates to convert from tons to MBF.
  • Loads of logs where fewer than 10 percent of the logs are 8 inches or larger in diameter are converted to MBF by dividing the tons by the "Chip Logs" conversion factor of 11.
  • Loads of logs where 10 percent or more of the logs are 8 inches or larger in diameter will be converted to MBF by dividing the tons by the "Saw Log" conversion factor of 7.5.
Loads of chips are taxable unless they are made from logs that do not meet utility grade or better, and the chips are to be used as "hog fuel."
  • Chips made from dead trees will be converted to MBF by dividing the tons by 5.
  • Chips made from green conifer or hardwoods will be converted to MBF by dividing the tons by 11.
Tax forms: Tax forms for the FPHT return are only available through the Department of Revenue. The agency mails forms in December of the year of harvest or in January of the following year. The agency identifies potential harvesters and mails the forms based on information provided on the Notification of Operation filed with the Department of Forestry prior to the harvest. Blank tax forms are not available.
Estimated payments: If you expect to owe a Forest Products Harvest Tax of $1,500 or more for the calendar year, you are required to make quarterly estimated tax payments. You must submit an "Estimate of Timber Tax Liability" coupon with your payment. These coupons are available from the Department of Revenue.
Due date: The law requires that the completed return be received by the Department of Revenue by January 31 of the year following the harvest. The due date is the following Monday when January 31 falls on a weekend.
Penalty and interest: Taxes filed after the due date will be assessed penalty and interest. A 5 percent penalty is assessed for returns filed between January 31 and April 30. Returns filed after April 30 receive a 25 percent penalty.
Help with tax forms: The Department of Revenue will provide assistance with tax forms over the phone, by e-mail, or in person.
Phone: Salem: 503-378-4988 or toll-free from an Oregon prefix: 1-800-356-4222
In person:  Call one of the above numbers to make an appointment