Summary of Eligible Project Districts for a Town Tax Incremental District (TID)

North American Industry Classification System

U.S. Census Bureau
Revised 2012

By state law (sec. 60.85 (2)(b), Wis. Stats.) for Town TIDs, the following industry classes are included under the four eligible project categories:

  1. Agricultural projects
  2. Manufacturing projects
  3. Forestry projects
  4. Tourism projects

According to state law (sec. 60.85 (3)(h)4., Wis. Stats.), the town board is required to declare in the creation resolution which type of district they are creating. Each project type contains one or more NAICS subsector codes (sec. 60.85(1), Wis. Stats. “Definitions”) specifying the sort of industry allowed for that type.

Section 60.85(1)(a), Wis. Stats. defines Agricultural Project to include activities with the following five classifications:

  1. 111 Crop Production
  2. 112 Animal Production
  3. 1151 Support Activities for Agriculture
  4. 1152 Support Activities for Animal Production
  5. 493120 Refrigerated Farm Product Warehousing and Storage

Section 60.85(1)(e), Wis. Stats. defines Manufacturing Project to include industries with the following four classifications:

  1. 31161 Animal Slaughtering and Processing
  2. 321 Wood Product Manufacturing
  3. 322 Paper Manufacturing
  4. 325193 Ethyl Alcohol Manufacturing

Section 60.85(1)(c), Wis. Stats. defines Forestry Projects to include industries with the following two classifications:

  1. 113 Forestry and Logging
  2. 115310 Support Activities for Forestry

Section 60.85(1)(p), Wis. Stats. defines Tourism Projects to include industries with the following five classifications:

  1. 721214 Recreational and Vacation Camps
  2. 721211 RV Parks and Campgrounds
  3. 711212 Racetracks
  4. 44529 Dairy Product Stores
  5. 713910 Golf Courses