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South Carolina Department of Revenue
Miscellaneous Tax Section
P.O. Box 125
Columbia, SC 29214-0136

Phone: 803-896-1970
Email: ForestRenewalTax@dor.sc.gov

Summary:

The Forest Renewal Fee is imposed on all forest products harvested in South Carolina and is paid by the processor of the primary forest products. The amount of tax collected during the fiscal year is determined by the Forestry Commission's budget requirement. The tax is collected based on fiscal quarters beginning with the quarter ending September 30 through quarter ending March 31, or until the required revenue is reached. The South Carolina Forest Commission provides the Department of Revenue a list of processors required to report and pay this tax. The processor subject to the fee is required to file Form L-2012.  Processors are required to maintain product records for three fiscal years.

Tax Rates:

  • Softwood products measured in board feet: $0.50 per 1,000 board feet
  • Hardwood products measured in board feet: $0.25 per 1,000 board feet
  • Softwood products measured in cords: $0.20 per cord
  • Hardwood products measured in cords: $0.07 per cord

Form:

  • L-2012 Primary Forest Products Tax Report

Due Date:

  • The quarterly return and tax due must be filed the 25th day of the month following the end of the quarter even if there is no activity during the quarter.