2006 Code of Virginia § 3.1-796.11:4 - Handler to remit tax to Tax Commissioner; report and payment of tax by handler; definition and func...

3.1-796.11:4. Handler to remit tax to Tax Commissioner; report and paymentof tax by handler; definition and functions of handler.

A. For the purpose of carrying out the provisions of this article, thehandler shall collect the tax imposed by this article from the person whopurchases eggs for use or consumption in Virginia and shall remit such tax orassessment to the Tax Commissioner in the manner and at the time hereinafterprovided. Reports to the Tax Commissioner shall be on forms prescribed andfurnished by the Tax Commissioner and shall be a statement of gross volume ofeggs on which the tax is levied which has been packed, processed, purchased,sold, or handled by the handler and shall be filed with the Commissioner bythe twentieth day of each month. A copy of the completed form shallsimultaneously be filed with the Virginia Egg Board. The Tax Commissionermay disclose to the Egg Board tax information relating to the egg tax. Thetax levied on eggs shall be due and payable by the handler on the same daythat the report is due. Such tax shall be paid to the Tax Commissioner andafter subtraction of the direct cost of the one-time cost to change the formsrequired by this article shall be promptly paid from the state treasury tothe credit of the Virginia Egg Fund.

B. The term "handler" means any person who operates a grading station, apacker, huckster, distributor or other person who purchases, sells, orhandles eggs that are used at the wholesale level for consumption in Virginiaor a farmer who packs, processes or otherwise performs the functions of ahandler. The term "handler" includes any person in Virginia who purchaseseggs, or the liquid equivalent thereof, from anyone other than a "registeredhandler" for use or consumption at wholesale in Virginia.

For purposes of this article, the functions of a handler of eggs include thesale, distribution or other disposition of eggs at the wholesale level foruse or consumption in Virginia regardless of where the eggs were produced orpurchased.

The term "registered handler" means any person who has registered with theTax Commissioner for receiving monthly return forms and reporting the eggpromotion tax.

Every person, whether inside or outside this Commonwealth, who engages inbusiness in the Commonwealth as a handler is required to register and tocollect and pay the tax on all eggs sold or delivered to anyone other than aregistered handler for storage, use or consumption in this Commonwealth. Suchhandlers shall maintain a certificate of registration, file returns andperform all other duties required of handlers.

Eggs shall be deemed to be "used" in Virginia if, at a Virginia location,they are incorporated into another product so as to lose their character aseggs. Eggs shall be deemed to be "consumed" in Virginia if they areactually consumed in Virginia or sold at a location in Virginia.

(1980, c. 316; 1982, c. 172; 1984, c. 550; 1993, c. 809.)