The precooling of field packed strawberries shall be separately classified as 8291(1), Warehouses — cold storage.
The cultivation and harvesting, including field packing, of bush berries shall be classified as 0079(2), Bush Berry Crops.
Providing machinery and operating crews to conduct mechanized farming or harvesting operations for separate concerns on a fee basis shall be classified as 0050, Farm Machinery Operation.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: Footnote: The precooling of field packed strawberries shall be separately classified as 8291(1), Warehouses — cold storage. The cultivation and harvesting, including field packing, of bush berries shall be classified as 0079(2), Bush Berry Crops. | 1/1/2018 |
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