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2022 to 2017 Crosswalk USA
NAICS 2022
3115
NAICS 2017 equivalent
N/A

Convert 3115 from NAICS 2022 to 2017

Dairy Product Manufacturing

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Mapped 2017 codes (0)

Official Census concordance between NAICS 2022 and 2017 editions.

No legacy mapping available in the starter concordance for this code.

Frequently asked questions

What is NAICS 3115?
NAICS 3115 is the North American Industry Classification System code for Dairy Product Manufacturing. It classifies this business activity for statistical, regulatory, and government procurement purposes. Federal agencies use NAICS codes to collect and publish data about the US economy, determine SBA size standards, and set aside contracts for small businesses.
What licenses and permits does a Dairy Product Manufacturing need?
A Dairy Product Manufacturing typically needs a local business license, a federal EIN from the IRS, and industry-specific permits depending on the sector. Check with your city or county clerk for a general business license, your state's professional or industry licensing board for any required occupational licenses, and your state's tax authority for a sales tax permit if you sell taxable goods or services.
How do I register a Dairy Product Manufacturing business in the United States?
To register a Dairy Product Manufacturing business, first choose your legal structure: sole proprietorship (simplest, uses SSN), LLC (personal liability protection, files with your Secretary of State), or corporation (Form 1120 or 1120-S). Register your business name (DBA) with your county if operating under a trade name. Obtain an EIN from the IRS at irs.gov/ein. Register with your state revenue department for any applicable taxes.
What tax forms does a Dairy Product Manufacturing file with the IRS?
Tax forms depend on your entity type. A sole proprietor files Schedule C with Form 1040 and Schedule SE for self-employment tax (15.3%). An LLC taxed as a partnership files Form 1065 with Schedule K-1s. A C-Corporation files Form 1120 (21% flat rate). An S-Corporation files Form 1120-S. All businesses paying employees file Form 940 (FUTA) annually and Form 941 quarterly. Estimated tax payments are made via Form 1040-ES four times per year.
Is Dairy Product Manufacturing the right NAICS code for my business?
Your NAICS code should reflect your primary business activity — the one generating the most revenue or value. If Dairy Product Manufacturing describes your main line of business, NAICS 3115 is likely correct. If you have multiple distinct activities, you may need separate codes for statistical reporting. For federal contracting, your SAM.gov registration should use the code that best matches the work you perform. Review the official NAICS 3115 description and exclusions to confirm it fits your operations.
Does a Dairy Product Manufacturing need to register as a farm with the USDA FSA?
You need an FSA farm number (Form FSA-211) to participate in USDA programs including commodity programs, conservation programs (CRP, EQIP), disaster assistance, and crop insurance. Registration is at your local FSA county office. You'll need to provide land descriptions, ownership records, and operating structure documentation. The farm number tracks all land you operate (owned and leased) and remains even if specific parcels change. Highly erodible land (HEL) and wetland conservation compliance is required.
What livestock and meat processing rules apply to a Dairy Product Manufacturing?
Meat for commercial sale must be processed at a USDA-inspected facility (FSIS) or a state-inspected facility with equal-to standards. Custom exempt slaughter (for the owner's own consumption only, not for sale) does not require federal inspection. Livestock identification (ear tags, brand inspection in Western states) is required for interstate movement. Antibiotic use follows FDA Veterinary Feed Directive (VFD) rules. Renderers and dead animal disposal must follow state environmental regulations. Transportation follows the 28-hour law for animal welfare.
Does a Dairy Product Manufacturing need a CAFO permit for livestock?
Concentrated Animal Feeding Operations (CAFOs) above certain animal thresholds require a National Pollutant Discharge Elimination System (NPDES) permit from the state environmental agency or EPA. Thresholds: 1,000 animal units equals roughly 700 mature dairy cows, 2,500 swine over 55 lbs, or 125,000 broiler chickens. The permit requires a Nutrient Management Plan (NMP), annual reporting, and manure/runoff containment. Operations below thresholds may still need a state permit if they discharge to waters of the US.
What FDA Food Safety Modernization Act (FSMA) rules apply to a Dairy Product Manufacturing?
The FSMA Produce Safety Rule applies to farms growing, harvesting, packing, or holding covered produce (typically fruits and vegetables eaten raw) with average annual sales over $25,000 in produce. Requires water quality testing (generic E. coli), worker health/hygiene training, soil amendments management, and animal intrusion monitoring. Farms under $25K or with a qualified exemption (direct sales to consumers/restaurants exceeding 50% and within 275 miles) have modified requirements with labeling documentation.

US Tax Forms & Registration

Form NameWho Files ItFrequency
Profit or Loss from Business
U.S. Return of Partnership Income
U.S. Corporation Income Tax Return
U.S. Income Tax Return for an S Corporation
Self-Employment Tax
Estimated Tax for Individuals
Application for Employer Identification Number (EIN)
Entity Classification Election
Nonemployee Compensation
Employer's Annual Federal Unemployment (FUTA) Tax Return
Employer's Quarterly Federal Tax Return
Request for Taxpayer Identification Number and Certification

Entity Comparison

$

No federal sales tax in the United States. Sales tax is imposed at state and local levels, ranging from 0% to 10.25%. Economic nexus thresholds (following South Dakota v. Wayfair) require out-of-state sellers to collect sales tax once they exceed a state's revenue or transaction threshold, typically $100,000 in sales or 200 transactions per year.

No state income tax: Alaska (AK), Florida (FL), Nevada (NV), New Hampshire (NH), South Dakota (SD), Tennessee (TN), Texas (TX), Washington (WA), Wyoming (WY)

Who uses this code?

Poultry Farm Operator

Raises broiler chickens or laying hens for meat and egg production under a contract or independent model.

Licenses
  • State poultry registration
  • Egg handler/candler license
  • NPDES permit (large CAFOs)
Tax Forms
  • Schedule F (Form 1040)
  • Schedule SE (Form 1040)
Dairy Farm Owner

Operates a dairy operation producing raw milk sold to cooperatives or processed for direct sale.

Licenses
  • Grade A dairy permit (Pasteurized Milk Ordinance)
  • State milk handler license
  • CAFO permit
Tax Forms
  • Form 1065 or 1120-S (family farm)
  • Schedule F
  • Form 940 (FUTA)
Vineyard & Winery Owner

Grows wine grapes and produces estate wines for tasting room sales and wholesale distribution.

Licenses
  • TTB winery permit (Federal Basic Permit)
  • State winery license
  • COLA label approvals
Tax Forms
  • Form 1065 or 1120-S
  • TTB excise tax return
  • State excise tax
Greenhouse Grower

Produces ornamental plants, flowers, and starter vegetables in controlled-environment greenhouses for retail.

Licenses
  • Nursery/floriculture license (state)
  • Pesticide applicator permit
  • Plant pest permit
Tax Forms
  • Schedule F (Form 1040)
  • Schedule SE (Form 1040)