1% Assessment on Lumber Products

Explore:  Sales & Use Tax

Starting January 1, 2013, lumber and engineered wood products purchased for use in California are subject to a 1% assessment based on the sales price. This includes many wood products used for school construction, including lumber, plywood, and lath. However the assessment does apply to products such as furniture, cabinets, or windows.

For more detailed information you can read the Special Note from the State Board of Equalization here.