DAIRY PRODUCTS OR ICE MFG.
This classification applies to the manufacturing or processing, including pasteurization, of dairy products, including but not limited to milk, evaporated milk, dairy beverages, powdered milk, cheese, ice cream, yogurt, whipped cream and butter, and includes the incidental packaging of products in containers, including but not limited to bottles, boxes, plastic containers and metal or paper cans. This classification also applies to route drivers who deliver bottled milk to customers and perform no other duties on the farm premises.
This classification also applies to the manufacture of ice or the purchase and resale of ice.
This classification also applies to the manufacture of sorbet, gelato or sherbet, as well as frozen dairy or nondairy novelty treats, including but not limited to ice pops, fruit juice bars, ice cream bars and ice cream sandwiches.
The manufacture of nonalcoholic juice or juice concentrates from fruit, vegetables, nuts or seeds shall be separately classified as 2116, Juice or Juice Concentrate Mfg.
The sale of individual servings of ice cream or frozen yogurt for consumption by the walk-in trade on or away from the premises, including the incidental sale of hand packed ice cream or prepackaged ice cream confections sold as such, shall be classified as 8078(3), Ice Cream or Frozen Yogurt Shops, at each separate location at which the sale of individual servings of ice cream or frozen yogurt for consumption on or away from the premises equals or exceeds 50% of gross receipts.
The manufacture of dry ice shall be classified as 4635, Oxygen or Hydrogen Mfg.
The mixing or packaging of artificial (blue) ice shall be classified as 4828, Chemical Mixing or Repackaging.
The manufacture of butter substitutes shall be classified as 4717, Butter Substitutes Mfg.
The bottling or packaging of nondairy, nonalcoholic beverages shall be classified as 2163, Bottling.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: Footnote: This classification applies to the manufacturing or processing, including pasteurization, of dairy products, including but not limited to milk, evaporated milk, dairy beverages, powdered milk, cheese, ice cream, yogurt, whipped cream and butter, and includes the incidental packaging of products in containers, including but not limited to bottles, boxes, plastic containers and metal or paper cans. This classification also applies to route drivers who deliver bottled milk to customers and perform no other duties on the farm premises. This classification also applies to the manufacture of ice or the purchase and resale of ice. This classification also applies to the manufacture of sorbet, gelato or sherbet, as well as frozen dairy or nondairy novelty treats, including but not limited to ice pops, fruit juice bars, ice cream bars and ice cream sandwiches. The sale of individual servings of ice cream or frozen yogurt for consumption by the walk-in trade on or away from the premises, including the incidental sale of hand packed ice cream or prepackaged ice cream confections sold as such, shall be classified as 8078(3), Ice Cream or Frozen Yogurt Shops, at each separate location at which the sale of individual servings of ice cream or frozen yogurt for consumption on or away from the premises equals or exceeds 50% of gross receipts. The manufacture of dry ice shall be classified as 4635, Oxygen or Hydrogen Mfg. The mixing or packaging of artificial (blue) ice shall be classified as 4828, Chemical Mixing or Repackaging. The manufacture of butter substitutes shall be classified as 4717, Butter Substitutes Mfg. The bottling or packaging of nondairy, nonalcoholic beverages shall be classified as 2163, Bottling. Can manufacturing shall be separately classified. | 9/1/2021 |
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