Fillable Form Eg-1 - Virginia Egg Excise Tax Return

Worksheet and Conversion Calculations for Egg Products

General: A tax is levied on shell eggs and egg products sold or

Change of Ownership: If there has been a change of ownership,

consumed in Virginia. The handler of such eggs is responsible

do not use the return with the name and account number of the

for payment of the tax.

former owner. Use the Department’s online services at

virginia.gov to register a new business and update registration

For purposes of this tax, “handler” includes:

information. If you prefer to register by mail, forms are available

1. Any person who operates a grading station, a packer, a

online for download or by calling (804) 367-8037. File Form R-1

huckster, a distributor, or other person who purchases, sells

to register a new business or location.

or handles eggs that are used at the wholesale level for

Change of Address or Out-of-Business: If you change your

consumption in Virginia, or a farmer who packs, processes or

business mailing address or discontinue your business, use

otherwise performs the functions of a handler; or

Form R-3, or send a letter to the Virginia Department of

2. Any person in Virginia who purchases eggs, or the liquid

Taxation, P.O. Box 1114, Richmond, Virginia 23218-1114.

equivalent thereof, from anyone other than a registered handler

for use or consumption at wholesale in Virginia. Generally,

Questions: Call (804) 786-2450 or write the Virginia

the last handler who sells eggs or egg products to a retailer or

Department of Taxation, P.O. Box 715, Richmond, VA 23218-

food service establishment located in Virginia is responsible for

0715. If you have Internet access, you can obtain most Virginia

collecting and remitting the tax to the Department of Taxation.

tax forms from the Department’s website: virginia.

gov. Additional information may also be obtained by writing the

The term “registered handler” means any person who has

Virginia Egg Board, 911 Saddleback Court, McLean, Virginia

registered with the Tax Commissioner for receiving monthly

22102 or by telephoning (703) 790-1984.

return forms and reporting the egg excise tax. Eggs shall be

deemed to be used in Virginia if, at a Virginia location, they are

Worksheet and Conversion Calculations for Egg

incorporated into another product so as to lose their character as

Products (Form EG-2)

eggs. Eggs shall be deemed to be consumed in Virginia if they

are actually consumed in Virginia or sold at a location in Virginia.

Part I, Lines 1 through 7, Instructions:

Every person, whether in-state or out-of-state, who engages

Item B - Enter total pounds of egg products handled for the

in business in the Commonwealth as a handler is required to

month.

Item C - Enter total pounds of exempt egg products handled

Exemptions: Any handler selling less than 500 30-dozen

for the month.

cases per year (equivalent to 15,000 dozen), or the liquid

equivalent thereof, is exempt from the tax and is not required

Item D - Subtract Item C from Item B and enter here.

to be registered.

Item F - Multiply Item D by Item E and enter result here.

Eggs sold between registered handlers are exempt from the tax.

The conversion of NET EGG PRODUCTS HANDLED to pounds

Filing Procedure: Use Form EG-2, Worksheet and Conversion

of liquid equivalent is based upon industry standards, which have

Calculations for Egg Products to convert egg products into

been derived from scientific analysis.

pounds of liquid equivalent for the computation of the tax for

Tax Rate: The tax is calculated at the rate of five cents per 30

unshelled eggs.

dozen case for all shell eggs sold or consumed in the state of

Transfer items indicated by the arrows on the worksheet, EG-2,

Virginia. It is assessed at a rate of eleven cents per 100 pounds

to the Virginia Egg Excise Tax Return, Form EG-1.

of processed eggs, as converted to pounds of liquid equivalent.

A copy of each form should be kept in your records for a period

Eggs marketed, sold or handled for (a) export, out-of-state

of three years. Also, bills of lading and other sales reports should

(interstate) purposes; (b) military sales; or (c) shell eggs sold

be retained for your records.

to an egg breaker to further egg product use are exempt from

this tax, provided that for each such shipment there is a bill of

Declaration and Signature: Be sure to sign, date and enter

lading showing final destination of the shipment to be exempt.

your phone number in the space provided on Form EG-1.

Penalties and Interest: If the assessment is not paid when

Where to File: Mail Form EG-1, with payment, to the

due, a penalty of 5% of the tax due will be added to the tax,

Department of Taxation.

and the Virginia Department of Taxation will notify the taxpayer

The monthly return on Form EG-1 and the payment of tax are

of such delinquency. If such deficiency is not paid within 30

to be postmarked no later than the 20th day of the following

days of the notification, interest will accrue on unpaid tax at the

month and mailed to:

underpayment rate established by Section 6621 of the Internal

Revenue Code, plus 2%, from the due date through the date

Department of Taxation

paid.

P.O. Box 2185

Richmond, Virginia 23218- 2185

A return must be filed each month even if there is no tax due.

Form Eg-1 - Virginia Egg Excise Tax Return - 2015 Page 3

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