Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 596.0780

596.0780 Wood Chips from Small Trees. In forest thinning projects, smaller trees must be taken out to make room for the healthiest trees to grow to maximum size in a minimum amount of time. The sale of wood chips produced from the small trees and branches from forest thinning is an exempt sale of waste byproducts from forest products operations for the purposes of section 6358.1. 2/10/94.