first domestic processing
Defined in 1 place of the United States Code.
The term “first domestic processing” means each domestic processing, including each processing of successive domestic processings, of sugar beets, sugarcane, or raw sugar, which directly results in direct-consumption sugar.
Source
- 1995–present7 U.S.C. § 609Agriculture · Processing tax; methods of computation; rate; what constitutes processing; publicity as to tax to avoid profiteering · as used in this chapter