42. An airplane engine repair shop (not in a covered NAICS code) owns an auxiliary facility at a separate location that does metal plating for the engine repair shop and other unrelated facilities (in a covered NAICS code). Would the plating facility be exempt?
This facility would be considered a separate operating establishment conducting a manufacturing activity. It would, therefore, need to make the employee and activity threshold determinations and report, if appropriate, because it falls within a covered NAICS code.