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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 55. Virginia Corn Excise Tax
12/27/2024

23VAC10-55-40. Report and payment by handler.

A. Definition. The following word or term when used in this section shall have the following meaning unless the context clearly indicates otherwise:

"Handler" means any person, firm, corporation or any other business entity that is a processor, dealer, shipper, country buyer, exporter that handles corn produced in Virginia, or farmer who sells his corn out of state or to anyone other than a "handler."

B. Generally. The handler of corn is liable for remitting the $.01 per bushel corn excise tax to the Tax Commissioner. If the handler purchases, from farmers, corn subject to the excise tax, the handler must deduct the excise tax from any payment made to the farmer for the corn. All corn handlers must register with the Tax Commissioner for receiving the quarterly corn excise tax returns and reporting the corn excise tax.

C. Examples.

Example 1: Farmer A grows corn in Virginia and sells the harvested crop for processing to Processor B located in North Carolina. Farmer A is the "handler" and responsible for remitting the Virginia Corn Excise Tax to the Virginia Department of Taxation.

Example 2: Farmer E grows corn in Virginia and sells the harvested corn for processing to Processor F located in Virginia. Processor F is the "handler" and is responsible for collecting from the farmer and remitting the Virginia Corn Excise Tax to the Virginia Department of Taxation.

Example 3: Farmer G grows corn in Virginia and sells the harvested crop for seed to Farmer H. Farmer G is the "handler" and is responsible for remitting the Virginia Corn Excise Tax to the Virginia Department of Taxation.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-17-1044, eff. January 1, 1985, with retroactive effect according to § 58.1-203; amended, Virginia Register Volume 32, Issue 22, eff. September 12, 2016.

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