sch.A-div.C-sdiv.21Food, Beverage and Tobacco Manufacturing

sch.A-div.C-sdiv.21 Food, Beverage and Tobacco Manufacturing

Subdivision 21 Food, Beverage and Tobacco Manufacturing

| Column 1Group | Column 2Class | Column 3Title and Description | Column 4Rate | | 211 | | Meat and Meat Product Manufacturing | | | | 211110 | Abattoirs | 15.00% | | | | This class includes employers engaged in slaughtering and boning animals (except poultry). | | | | | Exclusions and References:Employers mainly engaged in slaughtering poultry are included in Class 211210 Poultry Abattoirs. | | | | | Primary Activities: | | | | | Abattoir operation (except poultry abattoir operation) | | | | 211120 | Meat Packing and Freezing | 10.58% | | | | This class includes employers engaged in boning, freezing or packing fresh meat (except poultry), but does not include employers undertaking any slaughtering of animals. | | | | | Exclusions and References:Employers engaged in(a) slaughtering animals (other than poultry) are included in Class 211110;(b) packing or freezing poultry meat are included in Class 211220 Poultry Meat Processing; and(c) retailing fresh meat and butchers’ shop operation are included in Class 512100. | | | | | Primary Activities: | | | | | Animal meat packing and freezing (except poultry) | | | | | Beefburgers, frozen, mfg (except precooked) | | | | | Frozen meat mfg (except poultry) | | | | | Meat packing, fresh (except poultry) | | | | 211130 | Meat Processing | 7.19% | | | | This class includes employers engaged in preserving, dehydrating and canning meat (except bacon or ham), but does not include employers undertaking any slaughtering of animals. This class also includes manufacturing meals from abattoir by-products (except from products of poultry slaughtering). | | | | | Exclusions and References:Employers mainly engaged in(a) slaughtering animals (other than poultry) are included in Class 211110;(b) manufacturing or canning bacon or ham are included in Class 211300 Bacon, Ham and Smallgoods Mfg; and(c) retailing processed meat products are included in the appropriate class in Group 512 Specialised Food Retailing | | | | | Primary Activities: | | | | | Meat, canned, mfg (except bacon or ham) | | | | | Meat, dehydrated, mfg (except poultry) | | | | | Meat extracts or essences mfg | | | | | Meat mfg (except bacon, ham or uncanned poultry) | | | | | Meat or bone meal mfg (except fish, poultry or whale meal) | | | | 211140 | Animal By-product Processing nec | 3.58% | | | | This class includes employers engaged in rendering lard or tallow and processing animal by-products for use in other manufacturing processes, not elsewhere classified. | | | | | Exclusions and References:(a) Employers mainly engaged in manufacturing refined animal oils or fats (except neatsfoot oil) are included in Class 214000 Oil and Fat Mfg; and(b) manufacturing musical instrument strings or surgical sutures from animal gut are included in Class 294900 Manufacturing nec. | | | | | Primary Activities: | | | | | Animal oils or fats, unrefined, mfg | | | | | Boiling down works | | | | | Bungs, caps or weasands, mfg | | | | | Gut materials, hand or machine split, mfg (for further processing) | | | | | Rendering lard and/or tallow | | | | | Sausage casing, mfg | | | | 211210 | Poultry Abattoirs | 15.00% | | | | This class includes employers engaged in slaughtering poultry and game birds. | | | | | Exclusions and References:Employers mainly engaged in(a) dressing, freezing, packing or canning poultry are included in Class 211220 Poultry Meat Processing; and(b) manufacturing poultry based smallgoods are included in Class 211300 Bacon, Ham and Smallgood Mfg. | | | | | Primary Activities: | | | | | Abattoir operation (poultry) | | | | | Game bird (eg pheasant, quail) slaughtering | | | | 211220 | Poultry Meat Processing | 7.19% | | | | This class includes employers engaged in dressing, freezing or packing poultry and game birds where no slaughtering is undertaken. | | | | | Exclusions and References:Employers engaged in(a) slaughtering poultry are included in Class 211210 Poultry Abattoirs; and(b) manufacturing poultry based smallgoods are included in Class 211300 Bacon, Ham and Smallgood Mfg. | | | | | Primary Activities: | | | | | Croquettes mfg (from poultry meat) | | | | | Frozen poultry mfg | | | | | Meals, poultry offal, mfg | | | | | Poultry meat mfg | | | | | Poultry packing | | | | 211300 | Bacon, Ham and Smallgood Manufacturing | 7.19% | | | | This class includes employers engaged in manufacturing bacon or ham (including canned bacon or ham), smallgoods, or prepared meat (all meat, including beef) products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) rendering lard are included in Class 211140 Animal By-product Processing;(b) refining lard are included in Class 214000 Oil and Fat Mfg; and(c) manufacturing meat paste (including ham paste) are included in Class 217900 Food Manufacturing nec. | | | | | Primary Activities: | | | | | Bacon mfg | | | | | Corned meat mfg (except canned) | | | | | Croquettes mfg nec | | | | | Ham, canned, cooked green or smoked, mfg | | | | | Hamburgers, precooked, mfg | | | | | Meat, cooked, mfg (except poultry) | | | | | Meat specialities mfg nec | | | | | Pate mfg (except fish) | | | | | Sausages mfg (except canned) | | | | | Smallgoods mfg | | | 212 | | Dairy Product Manufacturing | | | | 212100 | Milk and Cream Processing | 7.19% | | | | This class includes employers engaged in grading, filtering, chilling fresh liquid whole milk or cream, or manufacturing, bottling or cartoning pasteurised liquid whole milk, flavoured liquid whole or skim milk, liquid skim milk, liquid standardised milk, cream, sour cream, cultured buttermilk or yoghurt. | | | | | Exclusions and References:Employers mainly engaged in manufacturing or canning condensed, concentrated or evaporated skim milk, cream or buttermilk, are included in Class 212900 Dairy Product Mfg nec. | | | | | Primary Activities: | | | | | Buttermilk, cultured, mfg | | | | | Cream, pasteurised, mfg (except canned) | | | | | Flavoured liquid whole or skim milk mfg | | | | | Milk, processed liquid, mfg (except condensed, concentrated or evaporated milk, or liquid buttermilk) | | | | | Milk receival or distribution depot operation | | | | | Skim milk, liquid, mfg | | | | | Sour cream mfg | | | | | Standardised liquid milk mfg | | | | | Yoghurt mfg | | | | 212200 | Ice Cream Manufacturing | 7.19% | | | | This class includes employers engaged in manufacturing ice cream or frozen confectionery. | | | | | Exclusions and References:Employers mainly engaged in manufacturing ice cream mixes or milk based soft serve mixes are included in Class 212900 Dairy Product Mfg nec. | | | | | Primary Activities: | | | | | Confections, frozen, mfg | | | | | Ice cream mfg | | | | | Milk ices mfg | | | | | Water ices or fruit ices, frozen, mfg | | | | 212900 | Dairy Product Manufacturing nec | 7.19% | | | | This class includes employers engaged in manufacturing butter, cheese, condensed, concentrated or evaporated milk, milk powder, and dairy products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) processing liquid milk and cream are included in Class 212100 Milk and Cream Processing; and(b) manufacturing ice cream and frozen confections are included in Class 212200 Ice Cream Mfg. | | | | | Primary Activities: | | | | | Anhydrous milkfat mfg (butteroil) | | | | | Baby foods, milk based, mfg (in powder form) | | | | | Butter mfg (except cocoa butter) | | | | | Buttermilk mfg (except cultured) | | | | | Casein mfg (except hardened) | | | | | Cheese mfg | | | | | Cream, canned, mfg | | | | | Health beverages, infants’ or invalids’ milk based, mfg (in powder form) | | | | | Ice cream mix, liquid or dried, mfg | | | | | Lactose mfg | | | | | Malt extract mfg | | | | | Malted milk powder mfg | | | | | Milk and coffee mixtures, condensed or concentrated, mfg | | | | | Milk based mixes mfg (for soft serves or thick shakes) | | | | | Milk, condensed or evaporated, mfg | | | | | Milk or cream, liquid, canning | | | | | Milk powder mfg | | | | | Milk products mfg nec | | | | | Skim milk based stock feed, dried protein enriched, mfg | | | | | Skim milk, dried, mfg | | | | | Whey or whey powder mfg | | | 213 | | Fruit and Vegetable Processing | | | | 213000 | Fruit and Vegetable Processing | 6.01% | | | | This class includes employers engaged in manufacturing canned, bottled, preserved, quick frozen or dried (except sun-dried) fruit and vegetable products. It includes dehydrated vegetable products, soups, sauces, pickles, and mixed meat and vegetable or cereal products. | | | | | Exclusions and References:Employers mainly engaged in(a) sun-drying fruit are included in the appropriate classes of Group 011 Horticulture and Fruit Growing;(b) manufacturing Worcestershire sauce or potato crisps or similar snack foods are included in Class 217900 Food Mfg nec;(c) manufacturing, canning, bottling or cartoning fruit juices or fruit juice drinks of less than single strength are included in Class 218100 Soft Drink, Cordial and Syrup Mfg;(d) manufacturing wine vinegar are included in class 218300 Wine Mfg; and(e) packing fresh fruit are included in Class 471500 Fruit and Vegetable Wholesaling. | | | | | Primary Activities: | | | | | Baby foods, canned or bottled, mfg (except milk based) | | | | | Baked beans mfg | | | | | Candied or preserved peel mfg | | | | | Chutneys or relishes mfg | | | | | Coconut, desiccated, mfg | | | | | Dehydrated or evaporated fruit mfg (except sun-dried) | | | | | Fruit canning or bottling | | | | | Fruit drying (except sun-drying) | | | | | Fruit, frozen, mfg | | | | | Fruit juices, single strength or concentrated, mfg | | | | | Fruit pulp, puree or spreads, mfg | | | | | Fruit salad mfg | | | | | Health, invalid or baby foods mfg (cereal based) | | | | | Jam mfg (including conserves, jellies or fruit spreads) | | | | | Mixed meat and cereals, mfg | | | | | Mixed meat and vegetables mfg | | | | | Preserved fruit mfg (except sun-dried) | | | | | Rice preparations, canned, mfg | | | | | Sauces mfg (except Worcestershire sauce) | | | | | Soup mfg | | | | | Spaghetti, canned, mfg | | | | | Vegetable juices or soups mfg | | | | | Vegetables, preserved, mfg (including canned, dehydrated, dried or quick-frozen) | | | | | Vegetable salads mfg | | | | | Vinegar mfg (except wine vinegar) | | | 214 | | Oil and Fat Manufacturing | | | | 214000 | Oil and Fat Manufacturing | 6.08% | | | | This class includes employers engaged in manufacturing crude vegetable or marine oils, fats, cake or meal, margarine, compound cooking oils or fats, blended table or salad oils, or refined or hydrogenated oils or fats not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing unrefined animal oils or fats (except neatsfoot oil) or in rendering tallow or lard are included in Class 211140 Animal By-product Processing; and(b) distilling or refining essential oils are included in Class 254900 Chemical Product Mfg nec. | | | | | Primary Activities: | | | | | Animal oils, refined, mfg | | | | | Cotton linters mfg | | | | | Deodorised vegetable oils mfg | | | | | Edible oils or fats, blended mfg | | | | | Fish or other marine animal oils or meal mfg | | | | | Lard, refined, mfg | | | | | Margarine mfg | | | | | Tallow, refined, mfg | | | | | Vegetable oil, meal or cake mfg | | | 215 | | Flour Mill and Cereal Food Manufacturing | | | | 215100 | Flour Mill Product Manufacturing | 5.10% | | | | This class includes employers engaged in milling flour, (except rice flour) or in manufacturing cereal starch, gluten, starch sugars or arrowroot. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing milled rice, rice flour, meal or offal, hulled or shelled oats, oatmeal for human consumption, prepared cereal breakfast foods or self-raising flour are included in Class 215200 Cereal Food and Baking Mix Mfg;(b) manufacturing prepared animal or bird foods from cereals, or in manufacturing cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye) are included in Class 217400 Prepared Animal and Bird Feed Mfg; and(c) repacking flour or cereal foods are included in Class 471900 Grocery Wholesaling nec. | | | | | Primary Activities: | | | | | Arrowroot mfg | | | | | Atta flour mfg | | | | | Barley meal or flour mfg (for human consumption; except prepared breakfast food) | | | | | Bran, wheaten, mfg (except prepared breakfast food) | | | | | Cornflour mfg | | | | | Dextrin mfg | | | | | Dextrose mfg | | | | | Flour, wheat, mfg (except self-raising flour) | | | | | Glucose mfg | | | | | Gluten mfg | | | | | Pollard mfg (from wheat, barley or rye) | | | | | Rye flour, meal or offal mfg (except prepared breakfast food) | | | | | Sausage binder or similar meal mfg (from wheat) | | | | | Semolina mfg | | | | | Starch mfg | | | | | Starch sugars mfg | | | | | Wheat germ mfg | | | | | Wheat meal mfg (for human consumption; except prepared breakfast food) | | | | 215200 | Cereal Food and Baking Mix Manufacturing | 5.10% | | | | This class includes employers engaged in manufacturing prepared cereal breakfast foods, pasta, milled rice, rice flour, meal or offal, hulled or shelled oats, oatmeal for human consumption, self-raising flour, prepared baking mixes, jelly crystals or custard powder. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing prepared animal or bird foods from cereals, or in manufacturing cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye) are included in Class 217400 Prepared Animal and Bird Feed Mfg; and(b) repacking cereal food products are included in Class 471900 Grocery Wholesaling nec. | | | | | Primary Activities: | | | | | Baking mixes, prepared, mfg | | | | | Baking powder mfg | | | | | Batter mixes mfg | | | | | Bread dough, frozen, mfg | | | | | Bread mixes, dry, mfg | | | | | Cake mixes mfg | | | | | Cereal breakfast foods, prepared, mfg | | | | | Cereal foods mfg nec | | | | | Crumbs mfg (made from cereal food; except biscuit or bread-crumbs) | | | | | Custard powder mfg | | | | | Desserts, prepared, mfg (in dry form) nec | | | | | Farina mfg | | | | | Jelly crystals mfg | | | | | Milled rice mfg | | | | | Oatmeal mfg (for human consumption) | | | | | Oats, hulled or shelled, mfg | | | | | Oats, kilned or unkilned, mfg | | | | | Pasta mfg | | | | | Pastry dough, frozen mfg | | | | | Pastry mixes mfg | | | | | Pizza mix mfg | | | | | Rice flour, meal or offal mfg | | | | | Rice mfg (except fried) | | | | | Sago mfg | | | | | Scone mixes mfg | | | | | Self-raising flour mfg | | | | | Tapioca mfg | | | 216 | | Bakery Product Manufacturing | | | | 216100 | Bread Manufacturing | 7.09% | | | | This class includes employers engaged in manufacturing bread. | | | | | Exclusions and References:Employers mainly engaged in(a) selling to the public bread baked on the same premises are included in Class 512400 Bread and Cake Retailing; and(b) manufacturing unleavened bread are included in Class 216300 Biscuit Mfg. | | | | | Primary Activities: | | | | | Bread bakery operation | | | | | Breadcrumbs mfg | | | | | Bread rolls mfg | | | | | Fruit loaf mfg | | | | | Leavened bread mfg | | | | 216200 | Cake and Pastry Manufacturing | 7.04% | | | | This class includes employers engaged in manufacturing cakes, pastries, pies or similar bakery products (including canned or frozen bakery products). | | | | | Exclusions and References:Employers mainly engaged in selling cakes or pastries, produced on their premises, directly to the general public are included in Class 512400 Bread and Cake Retailing. | | | | | Primary Activities: | | | | | Cake icing or decorating | | | | | Cakes or pastries mfg | | | | | Crumpets mfg | | | | | Doughnuts mfg | | | | | Fruit or yoghurt slices, mfg | | | | | Meat pies mfg | | | | | Pastry mfg (except frozen pastry dough) | | | | | Pies mfg | | | | | Plum pudding mfg | | | | 216300 | Biscuit Manufacturing | 3.58% | | | | This class includes employers engaged in manufacturing biscuits (including unleavened bread). | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing dog biscuits are included in Class 217400 Prepared Animal and Bird Feed Mfg; and(b) manufacturing hot bake biscuits or cookies for sale on the same premises to the public are included in Class 512400 Bread and Cake Retailing. | | | | | Primary Activities: | | | | | Biscuit crumbs mfg | | | | | Biscuits mfg (except dog biscuits) | | | | | Ice cream cones or wafers mfg | | | | | Rusks mfg | | | | | Unleavened bread mfg | | | 217 | | Other Food Manufacturing | | | | 217100 | Sugar Manufacturing | 5.53% | | | | This class includes employers engaged in manufacturing raw or refined sugar, or molasses. | | | | | Primary Activities: | | | | | Brown sugar mfg | | | | | Cane syrup mfg | | | | | Caster sugar mfg | | | | | Icing sugar mfg | | | | | Icing sugar mixture mfg | | | | | Molasses mfg | | | | | Sugar mfg | | | | | Treacle mfg | | | | 217200 | Confectionery Manufacturing | 5.10% | | | | This class includes employers engaged in manufacturing confectionery, chocolate or cocoa products, with or without sugar. | | | | | Primary Activities: | | | | | Chewing gum mfg | | | | | Chocolate mfg | | | | | Cocoa butter mfg | | | | | Cocoa products mfg | | | | | Confectionery mfg | | | | | Crystallised or glace fruit mfg | | | | | Drinking chocolate mfg | | | | | Licorice candy mfg | | | | | Marshmallows mfg | | | | | Marzipan mfg | | | | | Nuts, candied, mfg | | | | | Popcorn, candied, mfg | | | | 217300 | Seafood Processing | 6.25% | | | | This class includes employers engaged in processing fish or other seafoods. This class also includes employers engaged in operating vessels which process but do not catch fish or other seafoods. | | | | | Exclusions and References:Employers mainly engaged in(a) operating vessels which both catch and process fish or other seafoods are included in the appropriate classes in Group 041 Marine Fishing; and(b) freezing whole fin fish, or shelling or freezing oysters or bottling oysters in brine are included in Class 471400 Fish Wholesaling. | | | | | Primary Activities: | | | | | Crustaceans, processed, mfg (including cooked and/or frozen) nec | | | | | Fish, canned, mfg | | | | | Fish cleaning or filleting | | | | | Fish, dried or smoked, mfg | | | | | Fish fillet mfg | | | | | Fish loaf or cake mfg | | | | | Fish paste mfg | | | | | Fish pate mfg | | | | | Molluscs, processed, mfg (including shelled; except oysters) | | | | | Oysters, canned, mfg | | | | | Scallops, preserved, mfg | | | | | Seafoods, canned, mfg | | | | | Seafoods, preserved, mfg | | | | 217400 | Prepared Animal and Bird Feed Manufacturing | 6.58% | | | | This class includes employers engaged in manufacturing prepared animal or bird feed, including cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye). | | | | | Exclusions and References:Employers mainly engaged in(a) slaughtering animals for pet food are included in Class 211110 Abattoirs or 211210 Poultry Abattoirs;(b) boning, freezing or packing fresh meat are included in Class 221120 Meat Packing and Freezing;(c) manufacturing animal feeds prepared from dried skim milk powder are included in Class 212900 Dairy Product Mfg nec;(d) manufacturing crushed rye, or rye flour, meal or offal for use as fodder are included in Class 215100 Flour Mill Product Mfg; and(e) manufacturing crushed rice, or rice flour, meal or offal for use as fodder are included in Class 215200 Cereal Food and Baking Mix Mfg. | | | | | Primary Activities: | | | | | Animal feed, prepared, mfg (except uncanned meat or bone meal or protein enriched skim milk powder) | | | | | Animal food, canned, mfg | | | | | Bird feed mfg | | | | | Cattle lick mfg | | | | | Cereal meal mfg (for fodder; except from rice or rye) | | | | | Chaff mfg | | | | | Crushed grain mfg (including mixed; for fodder) | | | | | Dehydrated lucerne mfg | | | | | Dog biscuits mfg | | | | | Fodder, prepared, mfg | | | | | Grain offal mfg (for fodder; except from rice or rye) | | | | | Lucerne cubes mfg | | | | | Lucerne meal mfg | | | | | Pet food, canned, mfg | | | | | Poultry feed, prepared, mfg | | | | | Salt lick, mfg | | | | | Sheep lick mfg | | | | 217900 | Food Manufacturing nec | 6.15% | | | | This class includes employers engaged in manufacturing food products not elsewhere classified (including snack foods and prepared meals). | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing sugar are included in Class 217100 Sugar Mfg;(b) refining salt for industrial purposes are included in Class 253500 Inorganic Industrial Chemical Mfg nec;(c) egg pulping or drying are included in Class 471900 Grocery Wholesaling nec; and(d) blending or packing tea are included in Class 471900 Grocery Wholesaling nec. | | | | | Primary Activities: | | | | | Coffee mfg | | | | | Corn chips mfg | | | | | Dessert mixes, liquid, mfg | | | | | Flavoured water packs mfg (for freezing into flavoured ice) | | | | | Flavourings, food, mfg | | | | | Food colourings mfg | | | | | Food dressings mfg | | | | | Food mfg nec | | | | | Ginger product mfg (except confectionery) | | | | | Herbs, processed, mfg | | | | | Honey, blended, mfg | | | | | Hop extract, concentrated, mfg | | | | | Ice mfg (except dry ice) | | | | | Meat or ham pastes mfg | | | | | Nut foods mfg (except candied) | | | | | Pearl barley mfg | | | | | Potato crisps mfg | | | | | Pre-prepared meals mfg nec | | | | | Pretzels mfg | | | | | Rice preparations mfg nec | | | | | Salt, cooking or table, mfg | | | | | Savoury specialities mfg | | | | | Seasonings, food, mfg | | | | | Soya bean concentrates, isolates or textured protein mfg | | | | | Spices mfg | | | | | Taco, tortilla and tostada shells mfg | | | | | Tea mfg | | | | | Yeast or yeast extract mfg | | | 218 | | Beverage and Malt Manufacturing | | | | 218100 | Soft Drink, Cordial and Syrup Manufacturing | 5.10% | | | | This class includes employers engaged in manufacturing, canning or bottling aerated or carbonated soft drinks, cordials, concentrated cordials, fruit juices or fruit juice drinks of less than single strength, syrups or non-alcoholic brewed beer or cider. | | | | | Exclusions and References:Employers mainly engaged in manufacturing, canning or bottling single strength or concentrated fruit juices are included in Class 213000 Fruit and Vegetable Processing. | | | | | Primary Activities: | | | | | Beer, non-alcoholic, mfg | | | | | Carbonated waters or cordials mfg | | | | | Cider, non-alcoholic, mfg | | | | | Cordial mfg | | | | | Fruit juices or fruit juice drinks mfg (less than single strength) | | | | | Mineral water mfg | | | | | Perry, non-alcoholic, mfg | | | | | Powder flavours mfg (for soft drinks) | | | | | Soda water mfg | | | | | Soft drink mfg | | | | | Soft drink mix, powdered, mfg | | | | | Syrup (chocolate, vanilla, etc) mfg | | | | | Syrup, fruit, mfg | | | | | Tonic water mfg | | | | 218200 | Beer and Malt Manufacturing | 5.10% | | | | This class includes employers engaged in manufacturing, bottling or canning beer, ale, stout or porter, or manufacturing malt. | | | | | Exclusions and References:Employers mainly engaged in manufacturing malt extract or malted milk powder are included in Class 212900 Dairy Product Mfg nec. | | | | | Primary Activities: | | | | | Barley malt mfg | | | | | Beer mfg (except non-alcoholic beer) | | | | | Malt mfg (except malt extract) | | | | | Oaten malt mfg | | | | | Porter mfg | | | | | Wheaten malt mfg | | | | 218300 | Wine Manufacturing | 4.49% | | | | This class includes employers engaged in manufacturing or blending of wine, fermented cider or wine vinegar, or alcoholic beverages not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in bottling (but not blending) wine, and other alcoholic beverages not elsewhere classified are included in Class 471700 Liquor Wholesaling. | | | | | Primary Activities: | | | | | Alcoholic beverages mfg nec | | | | | Carbonated wines mfg | | | | | Cider, alcoholic, mfg | | | | | Fortified wines mfg | | | | | Mead mfg | | | | | Perry, alcoholic, mfg | | | | | Sparkling wines mfg | | | | | Unfortified wines mfg | | | | | Vinegar, wine, mfg | | | | | Wine making residue mfg | | | | | Wine mfg | | | | | Wine based fruit drinks “coolers” mfg | | | | 218400 | Spirit Manufacturing | 3.85% | | | | This class includes employers engaged in manufacturing or blending fortifying spirits or potable spirits. | | | | | Exclusions and References:Employers mainly engaged in bottling (but not blending) spirits are included in Class 471700 Liquor Wholesaling. | | | | | Primary Activities: | | | | | Distillery residue mfg | | | | | Fortifying spirits mfg | | | | | Liqueurs mfg | | | | | Spirits based mixed drinks mfg | | | | | Spirits, potable, mfg nec | | | 219 | | Tobacco Product Manufacturing | | | | 219000 | Tobacco Product Manufacturing | 1.92% | | | | This class includes employers engaged in manufacturing cigarettes, cigars, smoking or chewing tobacco, snuff or in redrying tobacco leaf. | | | | | Exclusions and References:Employers mainly engaged in drying (except redrying) tobacco leaf are included in Class 016900 Crop and Plant Growing nec. | | | | | Primary Activities: | | | | | Chewing tobacco mfg | | | | | Cigarettes mfg | | | | | Cigars mfg | | | | | Pipe tobacco mfg | | | | | Snuff mfg | | | | | Tobacco leaf redrying | | | | | Tobacco mfg | |