Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1952 NO. 234 > Feb 5 1952

Sales of standing timber occurring prior to September 6, 1951, are taxable as sales of real estate unless the terms of the sale required the immediate severance of the timber.  Sales made after September 6, 1951, which pass the title to standing timber are all taxable as real estate sales.