2142(2)

DISTILLING — N.O.C.

Classification Code

2142(2)

Latest Pure Premium Rate
$2.46
Pure Premium Rate Effective Date

Phraseology

DISTILLING — N.O.C.

Footnote

This classification applies to the production of distilled spirits, including but not limited to vodka, rum, whiskey, brandy, tequila and liqueurs.

This classification includes employees who provide tours of the production operations, including tours where product tasting samples are provided to customers not in connection with tasting room, retail store, or restaurant, bar or tavern operations.

The production of wine, sparkling wine or alcoholic cider shall be classified as 2142(1), Wineries.

The production of vinegar shall be classified as 2142(3), Vinegar Mfg.

The production of beer or similarly brewed beverages shall be classified as 2121, Breweries.

Blending and bottling purchased wine or distilled spirits shall be classified as 8041, Stores — wine or spirits — wholesale.

Retail stores shall be separately classified.

Tasting rooms or the preparation or serving of food or beverages shall be separately classified. Refer to the Food and Beverage Service Industry Group for a complete list of classifications applicable to the preparation or serving of food or beverages.

Approved Pure Premium Rates

Effective Date Pure Premium Rate Note
$2.46 New/Renewal
$2.56 New/Renewal
$2.51 New/Renewal

Previous Phraseology and Footnote

Effective Date

Phraseology:

DISTILLING — N.O.C.

Footnote:

This classification applies to the production of distilled spirits, including but not limited to vodka, rum, whiskey, brandy, tequila and liqueurs.

This classification includes employees who provide tours of the production operations, including tours where product tasting samples are provided to customers not in connection with tasting room, retail store, or restaurant or tavern operations.

Tasting rooms, restaurants, taverns or the preparation and serving of hot food shall be separately classified as 9079(1), Restaurants or Taverns.

The production of wine, sparkling wine or alcoholic cider shall be classified as 2142(1), Wineries.

The production of vinegar shall be classified as 2142(3), Vinegar Mfg.

The production of beer or similarly brewed beverages shall be classified as 2121, Breweries.

Blending and bottling purchased wine or distilled spirits shall be classified as 8041, Stores — wine or spirits — wholesale.

Retail stores shall be separately classified.