N.C. Gen. Stat. § 106-245.32
Levy of tax; rules
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
An excise tax is levied on eggs and processed eggs sold for use in this State. The tax on eggs is five cents (5 › ) for each case of 30 dozen eggs. The tax on processed eggs is eleven cents (11 › ) for each 100 pounds of processed eggs sold for use in this State. The tax imposed by this section is payable only once on the same eggs or processed eggs.
An excise tax is levied on eggs and processed eggs sold for use in this State. The tax on eggs is five cents (5¢) for each case of 30 dozen eggs. The tax on processed eggs is eleven cents (11¢) for each 100 pounds of processed eggs sold for use in this State. The tax imposed by this section is payable only once on the same eggs or processed eggs.
Processed eggs include frozen eggs, liquid eggs, and hard-cooked eggs. "Use" means consumption by the consumer. The Board may adopt rules necessary to administer this tax.
Processed eggs include frozen eggs, liquid eggs, and hard-cooked eggs. “Use” means consumption by the consumer. The Board may adopt rules necessary to administer this tax.
History
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.