Frequently Asked Questions

Severance Tax on Timber

1. How do I register for timber severance tax?

   To register for a severance tax account, go to LDR’s website at www.revenue.louisiana.gov/Businesses/BusinessRegistration, and click on the appropriate registration link to either register a new business or add a revenue account. Please note: If you are a purchaser withholding tax from the severer you must obtain a severance tax account to report and remit the withheld tax.

   Timber permits are obtained from the Department of Agriculture and Forestry by visiting www.laforestry.com.

2. What is the severance tax rate for timber?

   LA R.S. 47:633 imposes a severance tax on timber and pulpwood based on the current average stumpage market value determined annually in December by the Louisiana Forestry Commission. The rates are published by the Department and can be found at www.revenue.louisiana.gov/LawsandPolicies/Policies.