This classification applies to all acreage devoted to the raising of cows for the production of milk or cream, or the raising of replacement dairy heifers. This classification also includes acreage devoted to the raising of goats for milk, cream or meat production. This classification includes the slaughtering of animals when performed by the employer.
This classification includes growing feed, hay or grain crops when more than 50% of such crops are used by the employer. Cultivation or harvesting of crops that are primarily sold to others shall be assigned to the appropriate Farms Industry Group classification.
Milk pasteurization, processing or bottling; dairy products manufacturing; or route drivers who deliver bottled milk to customers and perform no other duties on the farm premises shall be separately classified as 2063, Dairy Products or Ice Mfg.
The raising of beef cattle shall be classified as 0038(1), Stock Farms.
The raising of calves for others shall be classified as 0034(2), Sheep, Hog or Calf Farms.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: DAIRY FARMS Footnote: This classification applies to all acreage devoted to the raising of cows for the production of milk or cream, or the raising of replacement dairy heifers. This classification also includes acreage devoted to the raising of goats for milk, cream or meat production. This classification includes growing feed, hay or grain crops when more than 50% of such crops are used by the employer. Cultivation and harvesting of crops that are primarily sold to others shall be assigned to the appropriate Farms Industry Group classification. Milk pasteurization, processing or bottling; dairy products manufacturing; or route drivers who deliver bottled milk to customers and perform no other duties on the farm premises shall be separately classified as 2063, Creameries and Dairy Products Mfg. The raising of beef cattle shall be classified as 0038(1), Stock Farms. The raising of calves for others shall be classified as 0034(2), Sheep, Hog or Calf Farms. | 1/1/2019 |
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