Postharvest Crop Activities (except Cotton Ginning)
Performing services on crops, subsequent to their harvest, with the intent of preparing them for market or further processing. These establishments provide postharvest activities, such as crop cleaning, sun drying, shelling, fumigating, curing, sorting, grading, packing, and cooling.
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What is SBA Size Standard?
The maximum annual revenue a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
Example Companies
- ●Bunge Limited- Grain handling
- ●AGI (Ag Growth International)- Grain handling equipment
- ●Sukup Manufacturing- Grain storage systems
This Code is NOT For...
NAICS 115114 does not cover the following activities. Use the correct code instead:
Ginning cotton
Custom grain grinding for animal feed
Artificially drying and dehydrating fruits and vegetables
Stemming and redrying tobacco
Buying farm products for resale to other wholesalers or retailers and preparing them for market or further processing
Providing farm management services (i.e., on a contract or fee basis) and arranging or contracting postharvesting crop activities for the farm(s) they manage
Frequently Asked Questions
Yes. Most businesses operate under several NAICS codes. Your primary code should reflect your main source of revenue. You can list secondary codes for other business activities when registering with government agencies or applying for contracts.
Choose the NAICS code that represents your largest revenue source as your primary code. You can add secondary codes for other activities. For example, a restaurant that also offers catering would use Full-Service Restaurants as the primary code and Caterers as a secondary code.
NAICS codes do not directly determine your tax obligations. However, certain tax credits, deductions, and industry-specific regulations may reference NAICS codes to determine eligibility. Your actual tax liability depends on your business structure and activities, not your classification code.
No. The NAICS code on your EIN application is for statistical purposes only. You can update it if your business activities change. The IRS uses this information for economic analysis, not for determining your tax treatment.
You can update your NAICS code when filing your next business tax return or by contacting the IRS. For government contracts, update your code in SAM.gov. There is no penalty for changing codes as your business evolves or if you selected the wrong code initially.