84-68 | Virginia Tax

Tax Type

General Provisions

Description

Egg Excise Tax

Topic

Basis of Tax

Date Issued

06-01-1984

Virginia Department of Taxation

DATE: June 1, 1984

SUBJECT: Egg Excise Tax

Senate Bill 363 enacted by the 1984 General Assembly amends Virginia Code § 3.1-796.11:4 pertaining to the Virginia Egg Excise Tax. This amendment which becomes effective July 1, 1984 broadens the definition of an egg handler.

For purposes of this tax, the term "handler" means:

- 1. Any person who a grading station, a packer or huckster who handles eggs or an eligible farmer who packs, processes, or performs the functions of a handler in Virginia.
  
  2. An out-of-state farmer, packer, processor, distributor or other business which delivers eggs into Virginia for sale, distribution or consumption regardless of where the eggs were produced.
  
  3. An in-state farmer, packer, processor, distributor or other business which purchases eggs out-of-state and transports such eggs into Virginia for sale, distribution or consumption.

The Virginia egg excise tax is imposed upon all eggs produced, purchased, processed, sold, graded or otherwise handled in Virginia at the rate of five cents per thirty-dozen case. However, the tax will be levied upon eggs only once and will be collected from the first person qualifying as handler under the above definition.

All handlers must register, collect and pay the egg excise tax. An egg promotion tax return along with payment for the tax must be filed with the Department of Taxation by the 20th day of each month for the preceding calendar month. A copy of each completed return must also be filed with the Virginia Egg Commission.

Any handler who is not registered should complete an application, Form R-2, and send it to the Department of Taxation so that reporting forms may be provided.

Rulings of the Tax Commissioner