Severance and Yield Tax Rates
The DNR collects severance and yield taxes for timber harvested on Forest Crop Law and Managed Forest Law land. The severance and yield tax rates are used to determine the amount collected by the department.
The following rates are effective November 1, 2008 through October 31, 2009. The rates are listed by product and species.
Severance tax rates - Forest Crop Law
Yield tax rates - Managed Forest Law
To estimate the amount of your yield/severance tax, complete the following steps:
- Determine the zone the land is in (see zone map).
- Determine the actual volume cut by product and species (e.g. from scale slips).
- For logs, convert the actual volume to volume per 1000 board feet. (Skip this step for cords and piece products.)
- Determine the yield/severance tax payment rate for each species/product (see rate tables linked above).
- For logs, multiply the board foot conversion by the tax rate to determine the yield/severance tax for each species.
- For cords and piece products, multiply the volume by the tax rate to determine the yield/severance tax for each species.
- Sum the yield/severance tax for each species to determine the total.
Example: MFL land in St. Croix County (zone 12), where both logs and cords were harvested.
| Species | Actual volume | Board foot conversion | Tax rate | Total yield tax by species |
|---|---|---|---|---|
| Red Oak (from your records) |
15,000 Board Feet (from your records) |
15 (15,000/1000=15) |
$17.10 (from tax rate table) |
$256.50 (15 x $17.10 = $256.50) |
| Sugar Maple | 7,250 Board Feet | 7.250 | $19.00 | 137.75 |
| White Ash | 2,000 Board Feet | 2 | $5.80 | 11.60 |
| Basswood | 3,500 Board Feet | 3.5 | $6.55 | 22.93 |
| White Pine | 4,350 Board Feet | 4.35 | $5.20 | 22.62 |
| Aspen | 74 Cords | $1.35 | 99.90 | |
| White Birch | 24 Cords | $1.05 | 25.20 | |
| TOTAL | $576.50 | |||
Last Revised: Tuesday November 25 2008
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