You’ve likely heard that in November California voters approved higher sales and income taxes. But there’s another tax hike taking effect January 1 that may catch many Californians by surprise.
Late this summer—even before the recent election—twothirds of the Legislature approved and the Governor signed legislation imposing a new “Lumber Products Assessment”
on certain retail sales.
That might sound straightforward enough, but it’s not.
Although some products containing wood will be taxed, others will not. Going forward, an elected bureaucrat at the Board of Forestry and Fire Protection will have the authority to unilaterally add or remove products from the list of taxable items annually. This power to declare items taxable is likely to create a constantly changing answer to the critical question, “What’s a taxable lumber product?”
Items subject to the tax must contain at least 10% primary wood content. Examples include, but are not limited to, lumber, plywood particle board, poles, posts, structural panels, decking, railings, fencing (poles, solid board), roofing (shakes and wooden shingles), siding and sub‐flooring.
Items clearly not within the scope of the tax are “secondary wood products” where additional labor has added significant value to the product, including furniture, firewood, paper products, windows and doors.
Spencer Morin hauled in a hefty rainbow on a Kastmaster. 
