Tax Guide for California Lumber Products Assessment

Beginning January 1, 2013, a new law requires a one percent (1%) assessment on purchases of lumber products and engineered wood products for use in California, based on the selling price of the products.

The new law affects retailers of lumber products or engineered wood products and purchasers, including construction contractors, who use these products in California.

How to Use This Guide

The Retailer section provides important information for retailers of lumber products and engineered wood products.

The Construction Contractor section provides important information for construction contractors and other purchasers.

The Purchaser section provides important information for purchasers who may be required to pay the lumber products assessment directly to the CDTFA.

The Industry Topics section provides examples of how the lumber products assessment applies in different situations that may be relevant to retailers.

The Product Definition section defines products subject to the lumber products assessment and provides examples. (updated July 31, 2014)

The Resources section provides links for additional information and references.

If You Need Help

If at any time you need assistance with topics included in this guide – or with topics not included – feel free to contact us by telephone or email. For contact information and hours of operation please see our How to Contact Us webpage.

If you have suggestions for improving this guide, please contact us via email.