2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-1601. Definitions

As used in this chapter, unless the context clearly shows otherwise, the term or phrase:

"F.o.b. loading out point" means loaded on a railroad car, loaded on a barge or boat, or delivered to place of use by truck.

"Forest product" includes all types of forest products, but is not limited to logs, timber, pulpwood, excelsior wood, chemical wood, woodchips, bolts, billets, crossties, switch ties, poles, piles, fuel wood, posts, all cooperage products, tanbark, mine ties, mine props and all other types of forest products used in mines.

"Manufacturer" means the person who: (i) operates a sawmill for the sawing of logs into rough lumber in its various sizes and forms, (ii) operates a cooperage mill, veneer mill, excelsior mill, paper mill, chipmill, chemical plant or other operation for the processing of forest products into products other than lumber, (iii) purchases from the person who severs crossties, switch ties, mine ties, mine props, and other forest products used in connection with mining, piles or poles, except fish net poles, or (iv) severs posts, fuel wood, fish net poles and similar products.

"Shipper" means any person in this Commonwealth who sells or ships outside the Commonwealth by railroad, truck, barge, boat or by any other means of transportation any forest product in an unmanufactured condition, whether as owner, lessee, woodyard operator, agent or contractor;

"Severer" means any person who fells, cuts or otherwise separates timber or any other such forest product from the soil.

Code 1950, § 58-838.1; 1970, c. 770; 1984, c. 675.