TPS

Manufacturing wheat into flour, barley into pearl barley, soybeans into soybean oil, or sunflower seed into sunflower oil

Manufacturing

Businesses that manufacture wheat into flour, soybeans into soybean oil, sunflower seeds into sunflower oil, and canola into canola oil, meal or canola byproducts are taxable under the Manufacturing Wheat into Flour, Soybean & Canola Processing business and occupation (B&O) tax classification.