Veterinary care of horses, including stable operations in connection with veterinary care, shall be classified as 8831(1), Hospitals — veterinary.
The operation of riding clubs that provide board and care for members' horses shall be classified as 7207(2), Clubs — riding.
The operation of stables at race tracks or certified training facilities for horse racing not more specifically described by another classification shall be classified as 8631, Racing Stables — all other employees.
The operation of stables at race tracks or certified training facilities for harness racing shall be classified as 7207(5), Racing Stables — harness racing.
The operation of stables in connection with horse shows or rodeos shall be classified as 7207(3), Horse Shows or Rodeos — stable employees.
The operation of stables in connection with pack train operations shall be classified as 7207(4), Pack Trains.
The breeding of horses shall be classified as 0038(1), Stock Farms.
The raising of miniature horses (not to exceed 38 inches in height) shall be classified as 0034(2), Sheep Raising and Hog Farms.
|Shown below is the previously published phraseology and footnote||Effective Date|
|STABLES — all employees||1/1/2017|
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