63-3605A — LOGGING

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3605A.  LOGGING. The term "logging" means the harvesting of forest
trees by cutting, skidding, loading, thinning or decking, regardless of
whether the forest trees are owned by the person performing the harvesting
when such harvesting is for resale of the product harvested.