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Changes for 2019: Breweries, Wineries and Distilleries

December 19, 2018

The WCIRB performed a comprehensive study of three Food Packaging and Processing Industry Group classifications for breweries, wineries and distilleries. In addition to beverage manufacturing operations, many breweries, wineries and distilleries have additional operations including facility tours, tasting rooms or tap rooms, retail stores, restaurants, taverns and the preparation and serving of hot food.

This study found that applying the provisions of the Multiple Enterprises rule to classify the additional operations was not resulting in consistent classification assignments, especially when the rate relativity between potentially applicable classifications varied. This resulted in classification changes from year to year for some employers even when their operations had not changed. To promote consistency, the classifications were amended with directive footnotes that address the additional operations.

Specifically, each of these classifications was amended to include facility tours and the providing of product tasting samples in connection with the tours, to specify that retail stores are to be separately classified, and that restaurants or taverns and the preparation and serving of hot food are to be separately classified as 9079(1), Restaurants or Taverns.

In addition, Classification 2121, Breweries, now specifies that taprooms are to be separately classified as 9079(1). With regard to brew pub restaurants, Classification 2121 now directs that beer making operations at restaurants where the beer brewed on-site is primarily sold to restaurant customers for on-site consumption is included in 9079(1).

Classification 2142(1), Wineries, now directs that tasting room facilities are to be separately classified as 8060, Stores – wine, beer or spirits – retail.

Related Resources

2019 and 2020 Quick Reference Guide
Classification Search
Learning Center: Classification