1111 Crop Production 111190 Other Grain Farming 2 8% N/A 1112 Vegetable & Melon Farming 111211 Potato Farming 2 8% N/A 111219 Other Vegetable Farming 2 8% N/A 1114 Greenhouse, Nursery & Floriculture Production 111411 Mushroom Production 0% N/A 111419 Other Food Crops Grown Under Cover 1 0% 0% 111421 Nursery and Tree Production 1 0% 0% 111422 Floriculture Production 1 0% 0% 1119 Other Crop Farming 111940 Hay Farming 2 8% N/A 111999 All other Misc. Crop Production 2 8% N/A 112 Poultry & Egg Production 11210 Chicken Egg Production 2 7% N/A 11220 Chicken Production - Broiler and Other Meat-Types 2 7% N/A 11 Logging 1111 Logging 2 20% 20% 1111 Logging - Includes Fuelwood, Woodchips 1 0% 0% 212 Non-Metallic Mineral Mining & Quarrying 21220 Sand and Gravel Mining and Quarrying 1 0% 0% 21297 Peat Extraction 0% 0% 111 Animal Food 11111 Dog and Cat Food 14% N/A 11119 Other Animal Food 14% N/A 112 Grain & Oilseed Milling 11211 Flour Milling 14% N/A 11 Sugar & Confectionery Product 1110 Sugar 2 12% N/A 110 Confectionery from Purchased Chocolate 2 20% N/A 1140 Non-Chocolate Confectionery 2 20% N/A 114 Fruit & Vegetable Preserving & Specialty Food Mftg 11410 Frozen Food 2 1% N/A 115 Dairy Product 11511 Fluid Milk 17% N/A 11515 Butter, Cheese, and Dry and Condensed Dairy Products 17% N/A 11520 Ice Cream and Frozen Dessert 17% N/A 116 Meat Product 11611 Animal (except Poultry) Slaughtering 2 10% N/A 11615 Poultry Processing 27% N/A 117 Seafood Product Preparation & Packaging 11710 Seafood Product Preparation and Packaging 2 17% N/A 118 Bakeries & Tortilla 11810 Bread and Bakery Product 2 20% N/A Page 1 of 8 Last Revised 0-0-01
11821 Cookie and Cracker 2 20% N/A 11822 Flour Mixes and Dough from Purchased Flour 24% N/A 1182 Dry Pasta and Tortilla 2 19% N/A 119 Other Food 1190 Flavoring Syrup and Concentrate 2 19% N/A 121 Beverage 12110 Soft Drink and Ice 2 18% N/A 11 Fibre, Yarn and Thread Mills 1110 Fibre, Yarn and Thread Mills 0% N/A 12 Fabric Mills 1210 Broad-Woven Fabric Mills 0% N/A 1220 Narrow Fabric Mills 0% N/A 120 Non-Woven Fabric Mills 0% N/A 1240 Knit Fabric Mills 0% N/A 1 Textile & Fabric Finishing & Fabric Coating 110 Textile and Fabric Finishing 0% N/A 120 Fabric Coating 0% N/A 141 Textile Furnishings Mills 14110 Carpet and Rug Mills 2% 2% 14120 Curtain and Linen Mills 2 20% N/A 149 Other Textile Product Mills 14910 Textile Bag and Canvas Mills 2 20% N/A 14990 All Other Textile Product Mills 2 20% N/A 151 Clothing Knitting Mills 15110 Hosiery and Sock Mills 0% N/A 152 Cut & Sew Clothing 15220 Men's and Boys' Cut and Sew Clothing 2 20% N/A 1520 Women's and Girls' Cut and Sew Clothing 2 20% N/A 15292 Other Cut and Sew Clothing 2 20% N/A 15299 All Other Cut and Sew Clothing 2 20% N/A 159 Clothing Accessories & Other Clothing 15990 Clothing Accessories and Other Clothing 0% N/A 161 Leather & Hide Tanning & Finishing 16110 Leather and Hide Tanning and Finishing 2 19% N/A 162 Footwear 16210 Footwear 2 20% N/A 169 Other Leather & Allied Product 16990 Other Leather and Allied Product Mftr - Includes Luggage, Purses, Handbags 20% N/A 16990 Other Leather and Allied Product 0% N/A 211 Sawmills & Wood Preservation 21111 Sawmills 2 18% 18% 21112 Shingle and Shake Mills 27% 27% 21114 Wood Preservation 27% 27% 2 Page 2 of 8 Last Revised 0-0-01
212 Veneer, Plywood & Engineered Wood Product 21211 Hardwood Veneer and Plywood Mills 0% 0% 21212 Softwood Veneer and Plywood Mills 0% 0% 21215 Structural Wood Product 2 20% 20% 21216 Particle Board and Fibreboard Mills 29% 29% 21217 Waferboard Mills 29% 29% 219 Other Wood Product 21911 Wood Window and Door 2 20% 20% 21919 Other Millwork 2 20% 20% 21920 Wood Container and Pallet 0% 0% 21991 Manufactured (Mobile) Home 2 20% 20% 21992 Prefabricated Wood Building 2 20% 20% 21992a Prefabricated Wood Building Mftg - Includes Wood Frame Wall Systems Only 20% 20% 21999a Misc. Wood Products - Includes Wooden Signs, Kilometer 2 Posts, Wood Pellets 20% 20% 21999 All Other Miscellaneous Wood Product 0% 0% 221 Pulp, Paper & Paperboard Mills 22121 Paper (except Newsprint) Mills 29% 29% 2210 Paperboard Mills 0% N/A 222 Converted Paper Product 22211 Corrugated & Solid Fibre Box 0% N/A 22212 Folding Paperboard Box 0% N/A 22219 Other Paperboard Container 0% N/A 22220 Paper Bag and Coated and Treated Paper 0% N/A 2220 Stationery Product 0% N/A 22299 All Other Converted Paper Product 2% 2% 21 Printing & Related Support Activities 2116 Manifold Business Forms Printing 2 20% N/A 2119 Other Printing 2 20% N/A 2120 Support Activities for Printing 2 20% N/A 241 Petroleum & Coal Products 24120 Asphalt Paving, Roofing and Saturated Materials 0% 0% 24122 Asphalt Shingle and Coating Material 17% 17% 251 Basic Chemical 25120 Industrial Gas 2 15% N/A 25189 All Other Basic Inorganic Chemical 20% N/A 252 Resin, Synthetic Rubber, Artificial & Synthetic Fibres & Filaments Mftg 25220 Artificial and Synthetic Fibres and Filaments 17% N/A 25 Pesticide, Fertilizer & Other Agricultural Chemical Mftg 251 Chemical Fertilizer (except Potash) N/A 2 1 Page of 8 Last Revised 0-0-01
2514 Mixed Fertilizer 14% 14% 2520 Pesticide and Other Agricultural Chemical 14% 14% 255 Paint, Coating & Adhesive 25510 Paint and Coating 26% 26% 25520 Adhesive 0% 0% 256 Soap, Cleaning Compound & Toilet Preparation Mftg 25610 Soap and Cleaning Compound 2 19% 19% 259 Other Chemical Product 25910 Printing Ink 26% N/A 25920 Explosives 26% 26% 25999 All Other Misc. Chemical Product 26% 26% 261 Plastic Product 26111 Unsupported Plastic Bag 0% 0% 26114 Unsupported Plastic Film and Sheet 0% 0% 26121 Unsupported Plastic Profile Shape 0% 0% 26122 Plastic Pipe and Pipe Fitting 0% 0% 26140 Polystyrene Foam Product 2 20% 20% 26191 Plastic Plumbing Fixture - 2 20% 20% 2619 Motor Vehicle Plastic Parts 0% 0% 26198 All Other Plastic Product - 2 20% 20% - Includes Vinyl Windows, Septic Tanks, Camper Bodies, Safety Hats 26198a All Other Plastic Product 0% 0% 262 Rubber Product 26210 Tire 2 20% 20% 26290 Other Rubber Product 2 20% 20% 271 Clay Product & Refractory 27110 Pottery, Ceramics & Plumbing Fixture 0% 0% 27120 Clay Building Material & Refractory 0% 0% 272 Glass & Glass Product 27214 Glass 0% 0% - Includes Flat Glass made in Glass Making Plants 27215 Glass Product from Purchased Glass 0% 0% 27215a Glass Product Mftr from Purchased Glass 2 20% 20% - Includes Hermetically Sealed Glass 27 Cement & Concrete Product 2720 Ready-Mix Concrete 1 0% 0% 270 Concrete Pipe, Brick and Block 2 20% 20% - Includes Patio Blocks, Concrete Boat Ties & Concrete Highway Barriers 2790 Other Concrete Product 2 20% 20% 274 Lime & Gypsum Product 27410 Lime 29% N/A 27420 Gypsum Product 29% 29% 279 Other Non-Metallic Mineral Product 27910 Abrasive Product 0% N/A Page 4 of 8 Last Revised 0-0-01
- Includes abrasive grinding wheels, sandpaper, etc. 27990 All Other Non-Metallic Mineral Product 2 20% 20% - Includes Cutting and Shaping Stone, Acoustical Tiles mftg, Fiberglass Insulation Mftg 27990 All Other Non-Metallic Mineral Product Mftr 0% N/A - Includes Perlite & Vermiculite 11 Iron & Steel Mills & Ferro-Alloy 1110 Iron and Steel Mills and Ferro-Alloy 27% 27% 12 Steel Product from Purchased Steel 1210 Iron and Steel Pipes and Tubes Mftr from Purchased Steel 21% 21% 1222 Steel Wire Drawing 0% 0% 1 Alumina & Aluminum Production & Processing 117 Aluminum Rolling, Drawing, Extruding and Alloying 17% 17% 14 Non-Ferrous Metal (except Aluminum) Production & Processing 1420 Copper Rolling, Drawing, Extruding & Alloying 17% 17% 1490 Non-Ferrous Metal Rolling, Drawing, Extruding & Alloying 17% 17% - except Copper and Aluminum 15 Foundries 1511 Iron Foundries 0% 0% 22 Cutlery & Hand Tool 2210 Cutlery and Hand Tool 0% 0% 2 Architectural & Structural Metals 211 Prefabricated Metal Building and Component 0% 0% 219 Other Plate Work and Fabricated Structural Product Mftg 2 20% 20% - Includes Fabr. Steel Structural Shapes, Open Web Steel Joists, Transmission Towers, etc. 221 Metal Window & Door 2 20% 20% 229 Other Ornamental and Architectural Metal Products Mftg 2 20% 20% - Includes Sheet Metal Ducts, Metal Eavestrough, Metal Gates, Metal Railings, etc. 24 Boiler, Tank & Shipping Container 2410 Power Boiler and Heat Exchanger 0% 0% - Includes Power Boilers and Parts, Industrial Heat Exchangers, etc. 2420 Metal Tank (Heavy Gauge) 2 20% 20% 241 Metal Can 2 16% N/A - Includes Metal Cans, Containers and Pails for Food, Beer, Oil, etc. 249 Other Metal Container 2 16% N/A - Includes Garbage Cans, Shipping Drums, Stamped Metal Toolboxes, etc. 25 Hardware 2510 Hardware 0% N/A Page 5 of 8 Last Revised 0-0-01
- Includes Hinges, Motor Vehicle Hardware, Furniture Hardware, etc. Mftg 26 Spring & Wire Product 2619 Other Fabricated Wire Product 0% N/A - Includes Nails, Paper Clips & Fasteners, Upholstery springs, Wire Rope and Cable, etc. 27 Machine Shops, Turned Product, & Screw, Nut & Bolt Mftg 2720 Turned Product and Screw, Nut and Bolt Mftg 2 20% 20% - Includes Anchor Bolts Only 2720 Turned Product and Screw, Nut and Bolt 0% 0% 29 Other Fabricated metal Product 2910 Metal Valve 0% 0% - Includes Plumbing & Heating Valves, Plumbing Fixture Fittings and Trim, Tire Valves, etc. 2999 All Other Miscellaneous Fabricated Metal Product Mftg 2 20% 20% - Includes Sprinkler Systems, Metal Ladders, Steel Wool, etc. 1 Agricultural, Construction & Mining Machinery Mftg 120 Construction Machinery 2 20% N/A - Includes Excavating Buckets, Bulldozers, Chippers, Cranes, etc. 10 Mining and Oil and Gas Field Machinery 2 20% N/A - Includes Oil Derricks, Oil and Gas Field Drilling Equipment, Water Well Drilling Machines, etc. 2 Industrial Machinery 299 All Other Industrial Machinery 0% N/A 4 Ventilation, Heating, Air-Conditioning & Commercial Refrig Equip Mftg 41 Industrial and Commercial Fan, Blower & Air Purification Equip Mftg 0% 0% 416 Heating Equipment and Commercial Refrigeration Equipment 0% 0% 416a Heating Equip and Commercial Refrigeration Equip 2 20% 20% - Includes Heating Equipment 5 Metalworking Machinery 511 Industrial Mould 0% N/A 519 Other Metalworking Machinery 0% N/A 9 Other General-Purpose Machinery 910 Pump and Compressor 0% N/A 920 Material Handling Equipment 0% N/A 920a Material Handling Equipment Mftg 2 20% N/A - Includes Construction & Mining Machinery 42 Communications Equipment 4210 Telephone Apparatus 27% N/A Page 6 of 8 Last Revised 0-0-01
4220 Radio & TV Broadcasting & Wireless Communications Equipment 27% N/A 4290 Other Communications Equipment 0% N/A 4 Audio & Video Equipment 410 Audio and Video Equipment 21% N/A 44 Semiconductor & Other Electronic Component Mftg 4410 Semiconductor and Other Electronic Component 0% N/A 45 Navigational, Measuring, Medical & Control Instruments Mftg 4512 Measuring, Medical and Controlling Devices 2 20% 20% 46 & Reproducing Magnetic & Optical Media 4600 and Reproducing Magnetic and Optical Media 20% N/A 51 Electric Light Equipment 5120 Lighting Fixture 0% 0% 52 Household Appliance 5210 Small Electrical Appliance 27% N/A 522 Major Appliance 27% N/A 5 Electrical Equipment 512 Motor & Generator 0% 0% 515 Switchgear, Switchboard and Relay and Industrial Control App 0% 0% 59 Other Electrical Equipment & Component 5920 Communication and Energy Wire and Cable 24% 24% 590 Wiring Device 0% 0% 5990 All Other Electrical Equipment & Component 0% 0% 62 Motor Vehicle Body & Trailer 6211 Motor Vehicle Body 0% N/A 6212 Truck Trailer - Commercial Trailers 2 20% N/A 6215 Motor Home, Travel Trailer & Camper 2 20% N/A - Includes non-commercial Trailers 64 Aerospace Product and Parts 6410 Aerospace Product and Parts 0% N/A 66 Ship & Boat Building 6612 Boat Building 2 20% N/A 71 Household & Institutional Furniture & Kitchen Cabinet Mftg 7110 Wood Kitchen Cabinet and Counter Top 2 20% 20% 7121 Upholstered Household Furniture 2 20% N/A 712 Other Wood Household Furniture 2 20% N/A 7126 Household Furniture (Except Wood & Upholstered) 2 0% N/A Page 7 of 8 Last Revised 0-0-01
7127 Institutional Furniture 2 20% N/A 72 Office Furniture (including Fixtures) 721 Wood Office Furniture 2 20% N/A 7214 Office Furniture (Except Wood) 2 20% N/A 7214 Office Furniture (Except Wood) - Metal Furniture 0% N/A 7215 Showcase, Partition, Shelving and Locker 2 20% 20% 79 Other Furniture-Related Product 7900 Other Furniture-Related Product 2 20% N/A 7910 Mattress 0% N/A 7920 Blind & Shade 2 20% N/A 91 Medical Equipment & Supplies 9110 Medical Equipment & Supplies 2 20% N/A 99 Other Miscellaneous 9920 Sporting and Athletic Goods 0% N/A 990 Doll, Toy and Game 0% N/A 9950 Sign 2 20% N/A 9990 All Other Miscellaneous 0% N/A 9990a All Other Miscellaneous Mftg - Incl Recordings 2 20% N/A 5111 Newspaper, Periodical, Book & Database Publishers 511110 Newspaper Publishers 2 20% N/A 511120 Periodical Publishers 2 20% N/A 51110 Book Publishers 2 20% N/A 511140 Database & Directory Publishers 2 20% N/A 5122 Sound Recording Industries 512210 Record Production 2 14% N/A 51220 Music Publishers 2 14% N/A Page 8 of 8 Last Revised 0-0-01