sch.A-div.F-sdiv.47Personal and Household Good Wholesaling

sch.A-div.F-sdiv.47 Personal and Household Good Wholesaling

Subdivision 47 Personal and Household Good Wholesaling

| Column 1Group | Column 2Class | Column 3Title and Description | Column 4Rate | | 471 | | Food, Drink and Tobacco Wholesaling | | | | 471100 | Meat Wholesaling | 7.08% | | | | This class includes employers engaged in wholesaling fresh or frozen meat. | | | | | Exclusions and References:Employers mainly engaged in wholesaling fresh or frozen poultry or rabbit meat are included in Class 471200 Poultry and Smallgood Wholesaling. | | | | | Primary Activities: | | | | | Frozen meat wholesaling (except poultry or rabbit meat) | | | | | Meat wholesaling (except canned, cured or smoked or poultry or rabbit meat) | | | | 471200 | Poultry and Smallgood Wholesaling | 5.86% | | | | This class includes employers engaged in wholesaling bacon, ham, smallgoods, poultry, or rabbit meat. | | | | | Primary Activities: | | | | | Bacon wholesaling | | | | | Ham wholesaling | | | | | Poultry wholesaling (dressed, frozen or packed; except canned) | | | | | Rabbit meat wholesaling | | | | | Sausages wholesaling | | | | | Smallgoods wholesaling | | | | 471300 | Dairy Produce Wholesaling | 5.56% | | | | This class includes employers engaged in wholesaling dairy produce or ice cream. | | | | | Primary Activities: | | | | | Butter wholesaling | | | | | Cheese wholesaling | | | | | Cream wholesaling | | | | | Dairy products wholesaling | | | | | Ice cream wholesaling | | | | | Milk wholesaling (except canned) | | | | 471400 | Fish Wholesaling | 6.09% | | | | This class includes employers engaged in wholesaling fresh or frozen fish or other seafoods (except canned). | | | | | 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) cleaning, cooking or freezing crustaceans or molluscs other than oysters or in freezing filleted fish are included in Class 217300 Seafood Processing. | | | | | Primary Activities: | | | | | Crustaceans wholesaling (incl processed, except canned) | | | | | Fish wholesaling | | | | | Molluscs wholesaling (incl processed, except canned) | | | | | Oysters freezing | | | | | Seafoods, fresh or frozen, wholesaling | | | | 471500 | Fruit and Vegetable Wholesaling | 5.38% | | | | This class includes employers (including wholesaling employers of marketing authorities) engaged in wholesaling, washing or packing fresh fruit or vegetables. | | | | | Exclusions and References:Employers mainly engaged in fruit drying (except sun drying) are included in Class 213000 Fruit and Vegetable Processing. | | | | | Primary Activities: | | | | | Fruit, fresh, wholesaling, washing or packing | | | | | Vegetables, fresh, wholesaling, washing or packing | | | | 471600 | Confectionery and Soft Drink Wholesaling | 5.73% | | | | This class includes employers engaged in wholesaling confectionery or soft drinks. | | | | | Exclusions and References:Employers mainly engaged in canning or bottling soft drinks, aerated waters or cordials are included in Class 218100 Soft Drink, Cordial and Syrup Mfg. | | | | | Primary Activities: | | | | | Aerated waters wholesaling | | | | | Confectionery wholesaling | | | | | Cordials, aerated or carbonated, wholesaling | | | | | Nuts wholesaling (roasted, salted or sugar coated) | | | | | Potato crisps wholesaling | | | | | Soft drinks wholesaling | | | | 471700 | Liquor Wholesaling | 2.33% | | | | This class includes employers engaged in wholesaling beer, wine or spirits, or in breaking down bulk quantities and bottling (except blending) wine or spirits. | | | | | Exclusions and References:Employers mainly engaged in(a) blending wine are included in Class 218300 Wine Mfg; and(b) blending brandy are included in Class 218400 Spirit Mfg. | | | | | Primary Activities: | | | | | Alcoholic beverages wholesaling | | | | 471800 | Tobacco Product Wholesaling | 3.58% | | | | This class includes employers engaged in wholesaling cigarettes, cigars or other tobacco products (except leaf tobacco). | | | | | Exclusions and References:Employers mainly engaged in wholesaling tobacco leaf are included in Class 451900 Farm Produce and Supplies Wholesaling nec. | | | | | Primary Activities: | | | | | Tobacco products wholesaling | | | | 471900 | Grocery Wholesaling nec | 6.17% | | | | This class includes employers engaged in wholesaling groceries or food not elsewhere classified, in blending or repacking tea, or in repacking flour, cereal foods, dried fruits or other groceries, the wholesaling of which is primary to this class. | | | | | Primary Activities: | | | | | Biscuits wholesaling | | | | | Canned foods wholesaling | | | | | Cereal foods wholesaling | | | | | Chinese groceries wholesaling | | | | | Coffee wholesaling | | | | | Condiments wholesaling | | | | | Contract packing of groceries (the wholesaling of which is primary to this class) | | | | | Cooking oils or fats wholesaling | | | | | Egg and egg products wholesaling | | | | | Food wholesaling nec | | | | | Groceries wholesaling nec | | | | | Health foods wholesaling | | | | | Honey wholesaling | | | | | Margarine wholesaling | | | | | Milk, dried, condensed or concentrated, wholesaling | | | | | Preserved fruits or vegetables wholesaling | | | | | Rice, milled or polished, wholesaling | | | | | Salt, household, wholesaling | | | | | Seafoods, canned, wholesaling | | | | | Tea blending or repacking | | | | | Tea wholesaling | | | | | Vinegar wholesaling or bottling | | | | | Yeast wholesaling | | | 472 | | Textile, Clothing and Footwear Wholesaling | | | | 472100 | Textile Product Wholesaling | 2.67% | | | | This class includes employers engaged in wholesaling textiles or textile products not elsewhere classified. | | | | | Primary Activities: | | | | | Awnings, textile, wholesaling | | | | | Bags or sacks, textile, wholesaling | | | | | Blankets wholesaling | | | | | Blinds, textile, wholesaling | | | | | Canvas goods wholesaling nec | | | | | Cordage wholesaling | | | | | Elasticised fabrics wholesaling | | | | | Fabrics, textile, wholesaling | | | | | Felt wholesaling (except floor coverings) | | | | | Glass fibre fabrics wholesaling | | | | | Household linen wholesaling | | | | | Lace wholesaling | | | | | Narrow fabrics wholesaling | | | | | Netting, textile, wholesaling | | | | | Rope wholesaling (except wire rope) | | | | | Sail cloth wholesaling | | | | | Sewing thread wholesaling | | | | | Soft furnishings wholesaling | | | | | String wholesaling | | | | | Tarpaulins wholesaling | | | | | Tents wholesaling | | | | | Textiles wholesaling nec | | | | | Thread wholesaling | | | | | Towels wholesaling | | | | | Trimmings, textile, wholesaling | | | | | Yarns wholesaling | | | | 472200 | Clothing Wholesaling | 2.54% | | | | This class includes employers engaged in wholesaling clothing. | | | | | Primary Activities: | | | | | Clothing wholesaling | | | | | Hosiery wholesaling | | | | | Millinery wholesaling | | | | 472300 | Footwear Wholesaling | 2.54% | | | | This class includes employers engaged in wholesaling footwear. | | | | | Primary Activities: | | | | | Footwear wholesaling | | | 473 | | Household Good Wholesaling | | | | 473100 | Household Appliance Wholesaling | 2.54% | | | | This class includes employers engaged in wholesaling television or radio receiving sets or household appliances. | | | | | Primary Activities: | | | | | Air conditioners, room, wholesaling | | | | | Fans, household electric, wholesaling | | | | | Floor polishers, household, wholesaling | | | | | Household appliances wholesaling | | | | | Kerosene heaters, household, wholesaling | | | | | Kitchen appliances, household electric, wholesaling | | | | | Radio or television parts wholesaling | | | | | Radio receiving sets wholesaling | | | | | Refrigerators wholesaling (except commercial refrigeration equipment) | | | | | Sewing machines, household, wholesaling | | | | | Shavers, electric, wholesaling | | | | | Sound reproducing equipment, household, wholesaling | | | | | Stoves or heaters, household, wholesaling | | | | | Television sets wholesaling | | | | | Vacuum cleaners, household, wholesaling | | | | | Washing machines, household, wholesaling | | | | 473200 | Furniture Wholesaling | 3.58% | | | | This class includes employers engaged in wholesaling household furniture. | | | | | Exclusions and References:Employers mainly engaged in(a) wholesaling office furniture are included in Class 461900 Machinery and Equipment Wholesaling nec; and(b) wholesaling canvas blinds are included in Class 472100 Textile Product Wholesaling. | | | | | Primary Activities: | | | | | Blinds wholesaling (except textile) | | | | | Furniture wholesaling (except office) | | | | | Mattresses wholesaling | | | | 473300 | Floor Covering Wholesaling | 2.86% | | | | This class includes employers engaged in wholesaling floor coverings (except ceramic tiles). | | | | | Exclusions and References:Employers mainly engaged in wholesaling ceramic tiles are included in Class 453900 Building Supplies Wholesaling nec. | | | | | Primary Activities: | | | | | Floor coverings wholesaling | | | | 473900 | Household Good Wholesaling nec | 2.54% | | | | This class includes employers engaged in wholesaling china, glassware, domestic hardware, garden tools or supplies. | | | | | Primary Activities: | | | | | Brushware, household, wholesaling | | | | | Chinaware wholesaling | | | | | Cooking utensils wholesaling (except electric appliances) | | | | | Crockery wholesaling | | | | | Cutlery wholesaling nec | | | | | Domestic hardware wholesaling | | | | | Enamelware wholesaling | | | | | Garden tools wholesaling | | | | | Glassware, household, wholesaling | | | | | Kitchenware wholesaling | | | | | Lawn mowers wholesaling | | | | | Tableware wholesaling | | | 479 | | Other Wholesaling | | | | 479100 | Photographic Equipment Wholesaling | 1.55% | | | | This class includes employers engaged in wholesaling photographic equipment or supplies. | | | | | Primary Activities: | | | | | Cameras wholesaling | | | | | Enlargers, photographic, wholesaling | | | | | Film, photographic, wholesaling | | | | | Photographic equipment wholesaling | | | | | Projectors, photographic, wholesaling | | | | 479200 | Jewellery and Watch Wholesaling | 1.55% | | | | This class includes employers engaged in wholesaling watches or clocks (including parts), jewellery, precious stones or precious metals. | | | | | Primary Activities: | | | | | Clocks wholesaling | | | | | Costume jewellery wholesaling | | | | | Gemstones wholesaling | | | | | Jewellery wholesaling | | | | | Precious metals wholesaling | | | | | Watch or clock parts wholesaling | | | | | Watches wholesaling | | | | 479300 | Toy and Sporting Good Wholesaling | 2.54% | | | | This class includes employers engaged in wholesaling toys, bicycles or bicycle parts, firearms, ammemployerion, fireworks or hobby or sporting equipment (except tents, sports clothing or footwear). | | | | | Exclusions and References:Employers mainly engaged in(a) wholesaling sports clothing are included in Class 472200 Clothing Wholesaling; and(b) wholesaling sports footwear are included in Class 472300 Footwear Wholesaling. | | | | | Primary Activities: | | | | | Ammunition wholesaling | | | | | Hobby equipment wholesaling (except tools) | | | | | Playground equipment wholesaling | | | | | Sporting goods wholesaling (except clothing or footwear) | | | | | Toys wholesaling | | | | 479400 | Book and Magazine Wholesaling | 2.54% | | | | This class includes employers engaged in wholesaling books, periodicals and magazines. | | | | | Primary Activities: | | | | | Book wholesaling | | | | | Magazine wholesaling | | | | | Newspaper wholesaling | | | | | Periodicals wholesaling | | | | 479500 | Paper Product Wholesaling | 2.54% | | | | This class includes employers engaged in wholesaling stationery, greeting cards, paper or paper products. | | | | | Exclusions and References:Employers mainly engaged in wholesaling building paper and paper board are included in Class 453900 Building Supplies Wholesaling nec. | | | | | Primary Activities: | | | | | Artists’ supplies wholesaling | | | | | Paper products wholesaling nec | | | | | Paper wholesaling | | | | | Sheet music wholesaling | | | | | Stationery wholesaling | | | | 479600 | Pharmaceutical and Toiletry Wholesaling | 2.54% | | | | This class includes employers engaged in wholesaling drugs, medicines, cosmetics, perfumes, toiletries, soap or detergents. | | | | | Exclusions and References:Employers mainly engaged in wholesaling veterinary medicines are included in Class 451900 Farm Produce and Supplies Wholesaling nec. | | | | | Primary Activities: | | | | | Cosmetics wholesaling | | | | | Detergents wholesaling | | | | | Drugs wholesaling (except veterinary) | | | | | Medicines wholesaling (except veterinary) | | | | | Perfumes wholesaling | | | | | Soap wholesaling | | | | | Toiletries wholesaling | | | | 479910 | Wholesaling nec | 3.58% | | | | This class includes employers engaged in wholesaling travel goods, containers (except of paper or paper board), musical instruments, second-hand goods, or goods not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) wholesaling metal scrap are included in Class 452200 Metal and Mineral Wholesaling;(b) wholesaling paper or paper board containers are included in Class 479500 Paper Product Wholesaling; and(c) wholesaling or retailing of car or box trailers are included in Class 531300 Trailer and Caravan Dealing.(d) wholesaling or retailing of boat trailers are included in Class 524500. | | | | | Primary Activities: | | | | | Cans, metal, wholesaling | | | | | Casks wholesaling | | | | | Coffins wholesaling | | | | | Containers wholesaling (except of paper or paper board) | | | | | Crates, wooden, wholesaling | | | | | Firewood wholesaling | | | | | Fur, dyed or dressed, wholesaling | | | | | Glass containers wholesaling | | | | | Leather goods wholesaling (except clothing or footwear) | | | | | Luggage wholesaling | | | | | Musical instruments wholesaling | | | | | Pet foods wholesaling | | | | | Pets wholesaling | | | | | Second hand goods wholesaling nec | | | | | Wholesale trade nec | | | | 479920 | Wholesale Trade Agent—No Goods Handling | 0.81% | | | | This class includes employers engaged in wholesaling any product or commodity, but who do not mechanically or manually handle or store or deliver any goods. | | | | | Primary Activities: | | | | | Import and export agents (no goods handling) | | | | | Wholesale agents (no goods handling) | |