232. An airplane engine repair shop (generally SIC code 7699) owns an auxiliary facility at a separate location that does metal plating for the engine repair shop and other unrelated facilities (generally SIC 3471-- Plating of Metals and Formed Products). Would the plating facility be exempt?
According to the SIC code manual, this facility would not be auxiliary because it is not primarily engaged in performing support services for one other facility or enterprise. Instead 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 SIC code.