This classification also applies to the raising of miniature horses (not to exceed 38 inches in height), llamas or alpacas.
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.
The feeding and fattening of sheep, hogs or calves prior to slaughter performed on a fee basis at feed yards shall be classified as 0038(2), Livestock Feed Yards.
The raising of beef cattle or horses shall be classified as 0038(1), Stock Farms. The raising of replacement dairy heifers shall be classified as 0036, Dairy Farms.
Slaughtering or butchering operations performed by separate concerns shall be classified as 2081(1), Butchering.
|Shown below is the previously published phraseology and footnote||Effective Date|
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