§ 106-245.32. Levy of tax; rules. - North Carolina Statutes

§ 106‑245.32.  Levyof tax; rules.

An excise tax is levied on eggs and processed eggs sold for use in thisState.  The tax on eggs is five cents (5¢) for each case of 30 dozen eggs.  Thetax on processed eggs is eleven cents (11¢) for each 100 pounds of processedeggs sold for use in this State.  The tax imposed by this section is payableonly once on the same eggs or processed eggs.

Processed eggs include frozen eggs, liquid eggs, and hard‑cookedeggs.  "Use" means consumption by the consumer.  The Board may adoptrules necessary to administer this tax. (1987, c. 815, s. 1; 1989 (Reg. Sess., 1990), c. 1001, s. 1.)