California’s Board of Forestry & Fire Protection fleshed out a definition of what products would qualify under the state’s “Lumber Products Assessment,” which was approved earlier in September. The state’s Board of Equalization will now determine how to implement the new requirements, including reimbursing dealers for costs incurred while collecting the new 1% tax on sales.

The board defined a lumber product as “a product in which wood or wood fiber is a principal component part, including, but not limited to, a solid wood product, or an engineered wood product that is identified in these regulations. ‘Lumber Product’ does not include furniture, paper products, indoor flooring products such as hardwood or laminated flooring, bark or cork products, firewood, or other products not typically regarded as lumber products.”

All lumber products sold in the state—including wood harvested from outside California—are subject to the new 1% tax. In a rare political split, timber interests backed the tax while the West Coast Lumber & Building Material Association fought the idea.