3.2-1608 - Exemptions. - Virginia Statutes

§ 3.2-1608. Exemptions.

The following categories of eggs shall be exempt from the tax levied pursuantto this chapter:

1. The eggs of any producer selling less than 500 cases per year, or theliquid equivalent thereof.

2. Eggs when sold between registered handlers.

The Tax Commissioner shall provide a mechanism for returning taxes paid byexempt persons.

(1980, c. 316, § 3.1-796.11:5; 1993, c. 809; 2008, c. 860.)