Bulletin Number
VTB 82-16
Tax Type
Egg Excise Tax
Description
1982 Legislative Changes
Topic
Basis of Tax
Date Issued
06-15-1982
Virginia Tax Bulletin
DATE: June 15, 1982
SUBJECT: Egg Excise Tax
H.B. 741, enacted by the 1982 Session of the General Assembly, amends certain sections of the Code of Virginia relating to the Virginia egg excise tax. The current law levies the egg excise tax on eggs produced and sold in Virginia. The amendment broadens the base for excise tax levy to include all eggs which are either produced, purchased, processed, sold, graded or otherwise handled in Virginia.
The amendments require each handler to file with the Virginia Egg Commission a copy of the monthly egg tax return filed with the State Tax Commissioner. The amendments also remove the requirement that the manufacturer or printer supplying egg packaging materials bearing the egg quality mark must provide an itemized invoice to the addressee with a copy to the Virginia Egg Commission.
Finally, the amended law provides that the State Tax Commissioner may make rules and regulations for the interpretation, administration, and enforcement of the tax after consulting with the Egg Commission. The amendments are effective July 1, 1982.
Questions should be addressed to the Department of Taxation, Office Services Division, P.O. Box 6-L, Richmond, Virginia 23282, or telephone (804) 257-8046 or the Department of Agriculture, Bureau of Market and Economic Development, P.O. Box 1163, Richmond, Virginia 23209, or telephone (804) 786-8737
Tax Bulletins