As used in this chapter, unless the context requires a different meaning: “Eggs for consumption” means eggs that are actually consumed in Virginia or sold at a location in Virginia. “Eggs for use” means eggs that are incorporated into another product at a Virginia location so as to lose their character as eggs. “Handler” means any person who operates a grading station, a packer, distributor, or other person who purchases, sells, or handles eggs that are used at the wholesale level for consumption in Virginia or, a farmer who packs, processes, or otherwise performs the functions of a handler. The term shall also mean any person in Virginia who purchases eggs, or the liquid equivalent thereof, from anyone other than a registered handler for use or consumption at wholesale in the Commonwealth. The functions of a handler include the sale, distribution, or other disposition of eggs at the wholesale level for use or consumption in Virginia regardless of where the eggs were produced or purchased. “Registered handler” means any person who has registered with the Tax Commissioner to receive monthly return forms and report the egg tax.