Bay West
How to Buy
Shipping Information

Wausau Paper shipping policies and procedures provide customers of our Bay West brand products with the best delivery service possible.  We offer the flexibility of full truckload and half truckload orders as well as drop shipments. Please review the guidelines below for more details.

All orders are subject to mill acceptance.  Dispensing equipment may be purchased separately or in conjunction with paper products.  Prices are subject to change without notice.  Distributors shall be responsible for payment and reporting of any sales, use taxes, or other charges imposed by any government authority in the state in which they operate.

TRUCKLOAD DEFINITIONS:
When ordering, use unit and layer configurations as defined below to best determine what will fit in a truck.

Orders are shipped on 53’ trailers and will accommodate 23 to 30 units depending upon the product mix.

A Unit is layers of cases stacked to a height from 87” to 100” (floor to ceiling trailer space) and fully shrink wrapped to lessen product damage in shipping and handling.  Units may or may not be palletized.  A Layer is used to configure a unit.  When ordering in unit multiples is inconvenient, then layers must be used to assure best fit in the trailer.  Cases per layer can be found on our website in the Product Catalog section and in the Products-at-a-Glance downloadable PDF file in Resources & Ideas section. 

Cut and Fill Items are required on every truck order.  These items must be a product listed on the purchase order.

• All half-truckload orders will be accessed a $100.00 stop-off charge.
• All truckload orders with an additional stop to a single customer (i.e. customer warehouse) will be accessed a $150.00 stop-off charge.


PALLET SIZES AVAILABLE:

40” x 48” Unload with hand jack. 2-way pallet.
48” x 40” Unload with fork lift. 4–way pallet.
53” x 45” Bulk tissue; pallet reduces overhang damage

If pallets are desired, there is a $7.00 per pallet charge.  Slip sheets have a charge of $2.50 per slip sheet.


DROP SHIPMENTS TO END USERS:
Distributors may ship 200-case minimum orders directly to end users for an additional charge of $100.00, under the following conditions:
1. The drop shipment must be within the distributor’s trading zone.
2. The drop shipment must be within a 50-mile radius of the distributor.
3. The distributor must fill the balance of the trailer.

If a drop shipment is to be palletized or slip-sheeted, please notify Wausau Paper at the time of order.  Routine charges will be applied.

MOSINEE, Wis.--(BUSINESS WIRE)--April 24, 2007--Wausau Paper (NYSE:WPP) today reported net earnings for the first quarter of $15.0 million, or $0.29 per share, compared with a net loss of $0.5 million, or $0.01 per share, in the previous year. Net sales rose 6 percent to a record first-quarter $299.4 million, and shipments increased 1 percent to a record 227,000 tons.

Included in current-year results were one-time state tax benefits of $12.0 million, or $0.24 per share, related to the January 1, 2007, restructuring of the company's subsidiaries to realign them more closely with Wausau Paper's current operating structure. The subsidiary realignment allows for the utilization of previously reserved state net operating loss and credit carryovers.

First-quarter results also included an after-tax gain of $0.4 million, or $0.01 per share, from the sale of timberlands and stock incentive credits of less than $0.01 per share. Prior-year first-quarter results included after-tax timberland sales gains of $1.0 million, or $0.02 per share, and stock incentive charges of $1.2 million, or $0.02 per share, including a cumulative effect charge of $0.4 million, or $0.01 per share, related to the adoption of Statement of Financial Accounting Standards No. 123 (revised 2004), Share-Based Payments.

"Record shipments and net sales, coupled with relentless efforts to improve operations in the face of historically high energy and rising fiber costs, produced solid gains in the first quarter compared with a year ago," said Thomas J. Howatt, president and CEO. "Importantly, our growth continues to be driven by our core business strategies - pursuit of niche markets, product innovation, benchmark customer service and operating excellence. Innovative product solutions - such as the recent expansion of our ExperTec(R), EcoSelect(TM), and ProGard(R) lines of specialty products - have enabled us to consistently exceed our new product goals, increase sales in targeted niche markets and improve customer service by recognizing market trends and meeting specific product needs," continued Mr. Howatt. "During the first quarter, nearly 30 percent of net sales came from products developed in the last three years, eclipsing our goal of 25 percent, while at the same time paper mill productivity gains again exceeded our corporate target of 1 percent."

Specialty Products reported first-quarter operating profits of $2.7 million compared with $3.2 million last year, with the decrease primarily attributable to cost pressures, most notably market pulp. Net sales increased 2 percent while shipments declined 2 percent. "First-quarter profits improved substantially from the breakeven result reported in the fourth quarter and represent Specialty's best performance since last year's first quarter," Mr. Howatt stated. "Despite competitive market conditions we were successful in expanding our line of environmentally preferable products, allowing us to further penetrate attractive niche markets. At the same time, strong operations and cost containment activities have allowed us to partially offset continuing cost pressures."

Printing & Writing reported first-quarter operating losses of $1.8 million compared with losses of $6.8 million last year. Net sales and shipments increased 7 percent and 3 percent, respectively. "In contrast, the industry's uncoated freesheet shipments declined approximately 6 percent in the same period, a clear indicator that we are gaining market share," commented Mr. Howatt. "Moreover, industry consolidation and capacity closures are beginning to create pricing momentum in printing and writing grades. Year-over-year comparisons also reflect the enhanced productivity we've achieved as well as the reduction of market-related downtime taken in the first quarter of 2006."

Towel & Tissue operating profits reached record first-quarter levels of $9.7 million compared with operating profits of $9.2 million last year. Net sales and shipments increased 11 percent and 6 percent, respectively. Mr. Howatt commented, "Selling price increases, mix improvements and volume gains offset increased wastepaper costs and helped drive a ninth consecutive quarterly profit record. Despite 'away-from-home' market growth of less than 2 percent, our Green Seal(R) certified and value-added product shipments each increased more than 20 percent. This above-market growth continues to be driven by strong placements of our innovative proprietary dispensers and the introduction of new products."

Discussing the second-quarter outlook, Mr. Howatt said, "Energy costs remain at historically high levels while fiber costs continue their upward trend. At the same time, we are encouraged by signs of returning pricing leverage in many of our product areas. The initial influence of pricing leverage, and efforts to contain costs and improve efficiency are expected to drive profit improvement compared with year-ago levels. As a result, we expect second-quarter earnings in the range of $0.08 and $0.10 per share, including timberland sales gains of $0.02 per share." Second-quarter 2006 results were $0.07 per share and included $0.02 per share in timberland sales gains.

Wausau Paper's first-quarter conference call is scheduled for 11:00 a.m. (EDT) on Wednesday, April 25, and can be accessed through the company's Web site at www.wausaupaper.com under "Investor Information." A replay of the webcast will be available at the same site through May 2.

Wausau Paper, with record revenues of $1.2 billion in fiscal 2006, produces fine printing and writing papers, technical specialty papers, and "away-from-home" towel and tissue products. Green Seal(R) is a registered trademark of Green Seal, Inc., in Washington D.C., and is used by permission. To learn more about Wausau Paper visit: www.wausaupaper.com.

Safe Harbor under the Private Securities Litigation Reform Act of 1995: The matters discussed in this news release concerning the company's future performance or anticipated financial results are forward-looking statements and are made pursuant to the safe harbor provisions of the Securities Reform Act of 1995. Such statements involve risks and uncertainties which may cause results to differ materially from those set forth in these statements. Among other things, these risks and uncertainties include the strength of the economy and demand for paper products, increases in raw material and energy prices, manufacturing problems at company facilities, and other risks and assumptions described under "Information Concerning Forward-Looking Statements" in Item 7 and in Item 1A of the company's Form 10-K for the year ended December 31, 2006. The company assumes no obligation to update or supplement forward-looking statements that become untrue because of subsequent events.

                             Wausau Paper
            Interim Report - Quarter Ended March 31, 2007

(in thousands, except per share amounts)
Condensed Consolidated Statements                  Three Months
  of Operations (unaudited)                       Ended March 31,
                                             -------------------------
                                                 2007         2006
                                             ------------ ------------
Net sales                                       $299,393     $283,663
Cost of sales                                    271,307      260,057
                                             ------------ ------------
Gross profit                                      28,086       23,606
Selling & administrative expenses                 20,802       20,976
Restructuring                                          -          132
                                             ------------ ------------
Operating profit                                   7,284        2,498
Interest expense                                  (2,807)      (2,713)
Other income, net                                    206           42
                                             ------------ ------------
Earnings (loss) before income taxes and
 cumulative effect of a change in accounting
 principle                                         4,683         (173)
Credit for income taxes                          (10,282)         (64)
                                             ------------ ------------
Earnings (loss) before cumulative effect of
 a change in accounting principle                 14,965         (109)
Cumulative effect of a change in accounting
 principle (net of income taxes)                       -         (427)
                                             ------------ ------------
Net earnings (loss)                              $14,965        $(536)
                                             ============ ============

Earnings (loss) per share before cumulative
 effect of a change in accounting principle
 (basic and diluted)                               $0.29        $0.00
Cumulative effect of a change in accounting
 principle (net of income taxes)                    0.00        (0.01)
                                             ------------ ------------
Net earnings (loss) per share (basic and
 diluted)                                          $0.29       $(0.01)
                                             ============ ============
Weighted average shares outstanding-basic         50,746       51,041
                                             ============ ============
Weighted average shares outstanding-diluted       51,100       51,041
                                             ============ ============

Condensed Consolidated Balance Sheets (Note
 1)                                           March 31,   December 31,
                                                 2007         2006
                                             ------------ ------------
Current assets                                  $298,190     $294,247
Property, plant & equipment, net                 462,793      468,372
Other assets                                      37,680       36,495
                                             ------------ ------------
    Total Assets                                $798,663     $799,114
                                             ============ ============

Current liabilities                             $146,739     $155,182
Long-term debt                                   166,555      160,287
Other liabilities                                194,284      209,571
Stockholders' equity                             291,085      274,074
                                             ------------ ------------
    Total Liabilities and Stockholders'
     Equity                                     $798,663     $799,114
                                             ============ ============

Condensed Consolidated Statements                  Three Months
  of Cash Flow (unaudited)                        Ended March 31,
                                             -------------------------
                                                 2007         2006
                                             ------------ ------------
Net cash used in operating activities            $(6,355)    $(10,409)
                                             ------------ ------------

Cash flows from investing activities:
    Capital expenditures                          (5,986)      (4,912)
    Proceeds from property, plant and
     equipment disposals                             893        1,655
                                             ------------ ------------
Net cash used in investing activities             (5,093)      (3,257)
                                             ------------ ------------

Cash flows from financing activities:
    Net issuances of commercial paper              6,500        9,500
    Payments under capital lease obligation
     and note payable                                (64)         (35)
    Dividends paid                                (4,313)      (4,340)
    Proceeds from stock option exercises               0        1,405
    Excess tax benefits related to stock
     options                                          35           94
    Payments for purchase of company stock             0         (967)
                                             ------------ ------------
Cash provided by financing activities              2,158        5,657
                                             ------------ ------------

    Net decrease in cash & cash equivalents      $(9,290)     $(8,009)
                                             ============ ============

Note 1. Balance sheet amounts at March 31, 2007, are unaudited.  The
        December 31, 2006, amounts are derived from audited financial
        statements.
Note 2. Effective January 1, 2007, we adopted Financial Accounting
        Standards Board ("FASB") Staff Position No. AUG AIR-1,
        "Accounting for Planned Major Maintenance Activities."  This
        FSP prohibits companies from recognizing planned major
        maintenance costs under the "accrue-in-advance" method that
        allowed the accrual of a liability over several reporting
        periods before the maintenance is performed.  We have adopted
        the direct expensing method, under which the costs of planned
        major maintenance activities are expensed in the period in
        which the costs are incurred.  The comparative financial
        statements for 2006 have been adjusted to apply the new method
        retrospectively, resulting in an increase in net earnings for
        the three months ended March 31, 2006, of $0.8 million, or
        $0.02 per basic and diluted share, an increase in net earnings
        of $0.1 million for the three months ended June 30, 2006, a
        decrease in net earnings of $0.3 million, or $0.01 per basic
        and diluted share for the three months ended September 30,
        2006, and a decrease of $0.6 million, or $0.01 per basic and
        diluted share for the three months ended December 31, 2006.
Note 3. On January 1, 2007, we adopted FASB Interpretation No. 48,
        "Accounting for Income Tax Uncertainties" ("FIN 48").  FIN 48
        defines the threshold for recognizing the benefits of tax
        return positions in the financial statements as
        "more-likely-than-not" to be sustained by the taxing
        authority.  The literature provides guidance on the
        derecognition, measurement and classification of income tax
        uncertainties, along with any related interest and penalties.
        FIN 48 also includes guidance concerning accounting for income
        tax uncertainties in interim periods and increases the level
        of disclosures associated with any income tax uncertainties.
        The adoption of FIN 48 did not have a significant impact on
        our financial statements.
Note 4. Effective January 1, 2007, we reorganized the various
        subsidiaries which comprised our operating segments to align
        more closely with our operating structure.  Each segment is
        now organized as a single member limited liability company and
        operates as a direct subsidiary of Wausau Paper Corp.  The new
        structure allowed us to utilize state net operating loss and
        credit carryovers of certain subsidiaries for which full
        valuation allowances had been previously established due to
        the fact that separate state tax returns were filed under our
        previous structure.  During the three months ended March 31,
        2007, we recorded state tax benefits of $12.0 million, or
        $0.24 per basic and diluted share, as a result of the release
        of these valuation allowances.  No additional state tax
        benefits resulting from the reorganization are anticipated.
Note 5. Effective January 1, 2006, we adopted Statement of Financial
        Accounting Standards No. 123 (revised 2004), "Share-Based
        Payment" ("SFAS 123R"), using the modified prospective
        application transition method. The modified prospective
        application transition method requires that as of the
        effective date, compensation cost related to share-based
        payment transactions is recognized as an operating expense in
        the statement of operations over the requisite service period
        of the grant based on the grant-date fair value of the award.
        Under SFAS 123R, share-based payment awards that are settled
        in cash continue to be classified as a liability; however,
        rather than remeasuring the award at the intrinsic value each
        reporting period, the award is remeasured at its fair value
        each reporting period until final settlement.  The difference
        between the liability as previously computed (i.e., intrinsic
        value) and the fair value of the liability award on January 1,
        2006, was $0.4 million net of any related tax effects ($0.7
        million pretax), and was recorded as a cumulative effect of a
        change in accounting principle.
Note 6. In July 2005, we announced plans to permanently close the
        sulfite pulp mill at our Brokaw, Wisconsin, facility. The pulp
        mill was closed in November 2005 and the related long-lived
        assets were abandoned.  Pre-tax restructuring expense related
        to certain assets disposed as a direct result of the closure
        and other associated costs were $0.1 million for the three
        months ended March 31, 2006.  No restructuring expense was
        incurred for the three months ended March 31, 2007.
Note 7. Interim Segment Information
        We have reclassified certain prior-year interim segment
        information to conform to the 2007 presentation. The
        reclassifications are the result of a reporting change,
        effective January 1, 2007, in accordance with FASB FSP AUG
        AIR-1 (see Note 2), and as a result of restructuring the
        assets, operating results, and depreciation, depletion and
        amortization of one facility from the Corporate and
        Unallocated segment to the Towel & Tissue segment (see Note
        4).

        Wausau Paper's operations are classified into three principal
        reportable segments: Specialty Products, Printing & Writing,
        and Towel & Tissue, each providing different products.
        Separate management of each segment is required  because each
        business unit is subject to different marketing, production,
        and technology strategies.

        Specialty Products produces specialty papers at its
        manufacturing facilities in Rhinelander, Wisconsin; Mosinee,
        Wisconsin; and Jay, Maine.  Specialty Products also includes
        two converting facilities that produce laminated roll wrap and
        related specialty finishing and packaging products. Printing &
        Writing produces a broad line of premium printing and writing
        grades at manufacturing facilities in Brokaw, Wisconsin;
        Groveton, New Hampshire; and Brainerd, Minnesota.  Printing &
        Writing also includes a converting facility that converts
        printing and writing grades. Towel & Tissue produces a
        complete line of towel and tissue products that are marketed
        along with soap and dispensing systems for the "away-from-home
        market."  Towel & Tissue operates a paper mill in Middletown,
        Ohio and a converting facility in Harrodsburg, Kentucky.

        Sales, operating profit, and asset information by segment is
        as follows:
(in thousands, except ton data)               March 31,   December 31,
                                                 2007         2006
                                             ------------ ------------
Segment assets (Note 1)
    Specialty Products                          $324,007     $319,387
    Printing & Writing                           245,240      243,362
    Towel & Tissue                               187,323      184,140
    Corporate & Unallocated(a)                    42,093       52,225
                                             ------------ ------------
                                                $798,663     $799,114
                                             ============ ============

                                                   Three Months
                                                  Ended March 31,
                                                 2007         2006
                                             ------------ ------------
Net sales external customers (unaudited)
    Specialty Products                          $123,955     $121,492
    Printing & Writing                           105,914       99,318
    Towel & Tissue                                69,524       62,853
                                             ------------ ------------
                                                $299,393     $283,663
                                             ============ ============

Operating profit (loss) (unaudited)
    Specialty Products                            $2,673       $3,207
    Printing & Writing                            (1,792)      (6,846)
    Towel & Tissue                                 9,693        9,181
    Corporate & Eliminations                      (3,290)      (3,044)
                                             ------------ ------------
                                                  $7,284       $2,498
                                             ============ ============

Depreciation, depletion and amortization
 (unaudited)
    Specialty Products                            $5,661       $6,043
    Printing & Writing                             3,071        3,078
    Towel & Tissue                                 5,727        5,208
    Corporate & Unallocated                          162          229
                                             ------------ ------------
                                                 $14,621      $14,558
                                             ============ ============

Tons sold (unaudited)
    Specialty Products                            99,919      102,287
    Printing & Writing                            86,101       83,631
    Towel & Tissue                                40,573       38,289
                                             ------------ ------------
                                                 226,593      224,207
                                             ============ ============

(a) Segment assets do not include intersegment accounts receivable, cash, deferred tax assets and certain other assets which are not identifiable with the segments.


    CONTACT: Wausau Paper
             Investor and Media Contact:
             Perry Grueber, Director Investor Relations, 715-692-2056
             Fax: 715-692-2020

    SOURCE: Wausau Paper