Schedule B 0405200000 — DAIRY SPREADS
Description
DAIRY SPREADS
NAICS Reference
This Schedule B code is associated with NAICS 311512. View NAICS 311512 details →
Import counterparts at HS-6
HS-6 bridge: 040520. Use this when you need the related US import tariff codes.
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions
Other
Other
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions
Who is this code for
Occupations and roles commonly associated with this classification
Also relevant for
Source: O*NET / BLS occupation data · O*NET 30.2 / BLS SOC
Frequently asked questions
- What is NAICS 0405200000?
- NAICS 0405200000 is the North American Industry Classification System code for DAIRY SPREADS. 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 SPREADS need?
- A DAIRY SPREADS 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 SPREADS business in the United States?
- To register a DAIRY SPREADS 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 SPREADS 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 SPREADS 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 SPREADS describes your main line of business, NAICS 0405200000 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 0405200000 description and exclusions to confirm it fits your operations.
- What livestock and meat processing rules apply to a DAIRY SPREADS?
- 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 SPREADS 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 SPREADS?
- 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.
- Does a DAIRY SPREADS need special licenses for hemp or cannabis production?
- Hemp: Under the 2018 Farm Bill, hemp (cannabis with ≤0.3% THC) is an agricultural commodity requiring a state or tribal hemp production license through the USDA Domestic Hemp Production Program. THC testing by DEA-registered labs is mandatory. Cannabis plants exceeding 0.3% THC must be destroyed. State plans must be USDA-approved. Cannabis (marijuana over 0.3% THC): remains federally illegal as a Schedule I substance. State-licensed only where permitted by state law. IRS Section 280E restricts business deductions for cannabis businesses.
How to export DAIRY SPREADS under Schedule B 0405200000
Confirm DAIRY SPREADS is the right export classification for your commodity.
Submit Electronic Export Information through ACE/AESDirect for shipments exceeding $2,500 or requiring a license.
AESDirectVerify whether your commodity requires an export license from BIS, DDTC, or other agencies.
For HS-6 040520, use the crosswalk to find corresponding HTS import codes with duty rates.
CrosswalkExport documentation including the EEI filing must be retained for 5 years per Census Bureau regulations.
US Tax Forms & Registration
| Form Name | Who Files It | Frequency |
|---|---|---|
| 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?
Operates a dairy operation producing raw milk sold to cooperatives or processed for direct sale.
- ●Grade A dairy permit (Pasteurized Milk Ordinance)
- ●State milk handler license
- ●CAFO permit
- ●Form 1065 or 1120-S (family farm)
- ●Schedule F
- ●Form 940 (FUTA)
Grows wine grapes and produces estate wines for tasting room sales and wholesale distribution.
- ●TTB winery permit (Federal Basic Permit)
- ●State winery license
- ●COLA label approvals
- ●Form 1065 or 1120-S
- ●TTB excise tax return
- ●State excise tax
Produces ornamental plants, flowers, and starter vegetables in controlled-environment greenhouses for retail.
- ●Nursery/floriculture license (state)
- ●Pesticide applicator permit
- ●Plant pest permit
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
Farms fish, shrimp, or shellfish in ponds, tanks, or coastal lease areas for wholesale food markets.
- ●State aquaculture permit
- ●NPDES discharge permit
- ●Shellfish harvester license (if applicable)
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)