Tax Type
Egg Excise Tax
Description
Governmental agency
Topic
Persons Subject to Tax
Date Issued
02-14-1997
February 14, 1997
Re: Request for Ruling: Egg Excise Tax
Dear**************
This is in reply to your letter requesting a ruling on behalf of (the "Taxpayer") concerning the Virginia Egg Excise Tax.
FACTS
The Taxpayer, an agency of the Commonwealth, purchases eggs or egg products from a handler who is located in another state. The handler charges the Virginia egg excise tax on the sale of eggs to the Taxpayer. The Taxpayer requests a ruling on whether it is exempt from the egg excise tax.
RULING
Enclosed is Code of Virginia § 3.1-796.11:1 through 11:10 concerning the administration of the Virginia Egg Excise Tax. Also enclosed is a copy of a recent ruling by the department, Public Document (P.D.) 96-376 (12/18/96), which indicates there is no general provision in the law nor specific provision in Code of Virginia § 3.1-796.11:5 to exempt the Commonwealth or its political subdivisions from the egg excise tax. The Virginia egg excise tax, therefore, applies to sales of eggs or egg products made by handlers to agencies of the Commonwealth of Virginia and its political subdivisions for use or consumption in Virginia.
I hope this answers your question. If you have further questions, please contact ********at**********.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/11679N
Rulings of the Tax Commissioner