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Montana Administrative Register Notice 42-2-898 No. 20   10/31/2013    
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BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.21.113, 42.21.123, 42.21.131, 42.21.137, 42.21.138, 42.21.139, 42.21.140, 42.21.151, 42.21.153, 42.21.155, and 42.22.1311 related to the trended depreciation schedules for valuing property

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NOTICE OF PUBLIC HEARING ON PROPOSED AMENDMENT

 

TO: All Concerned Persons

 

1. On November 21, 2013, at 10 a.m., the Department of Revenue will hold a public hearing in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, located at 125 North Roberts, Helena, Montana, to consider the proposed amendment of the above-stated rules. The conference room is most readily accessed by entering through the east doors of the building.

 

2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, please advise the department of the nature of the accommodation needed, no later than 5 p.m. on November 8, 2013. Please contact Laurie Logan, Department of Revenue, Director's Office, PO Box 7701, Helena, Montana 59604-7701; telephone 406.444.7905; fax 406.444.3696; or e-mail lalogan@mt.gov.

 

3. GENERAL STATEMENT OF REASONABLE NECESSITY. The department determines the market value of personal property by using the guides and valuation manuals listed in its rules and then applying the trended depreciation schedules as published in those rules. Personal property is valued annually, and because the trend tables used to value personal property change from year to year, the department must provide taxpayers with notice of those changes and does so through the rulemaking process. The annual update to the trended depreciation schedules provides taxpayers with the current depreciation percentage for each of the personal property classifications for the upcoming year.  The updates also clearly identify for the taxpayer how the department values and depreciates property over time.

The department has considered the small business impact study requirements of 2-4-111, MCA. ARM 42.21.157 requires the department to update the depreciation schedules of tangible personal property on an annual basis.  The purpose of these depreciation schedules is to account for the effect wear and tear has on the value of tangible personal property. With the passage of SB 96 during the 63rd Session of the Montana Legislature, the tangible personal property of small businesses that have $100,000 or less in tangible personal property is exempt from taxation. These rule changes will have no negative impact on those businesses.

The annual changes to ARM 42.21.113 through ARM 42.21.155, and ARM 42.21.1311, affect all businesses with tangible personal property.  In the annual updating of the depreciation schedules, the department allows its appraisers to account for the impact of an additional year of wear and tear has had on the value of tangible personal property. Small businesses would see a negative impact if these tables were not updated. Without the ability to apply current depreciation schedules, the department's appraisers would overstate the value of this property.

It is reasonably necessary to update the trend tables to reflect any changes for the upcoming year. This general statement of reasonable necessity applies to all of the following proposed amendments, and will be supplemented as appropriate for any given rule change.

 

4. The rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined:

 

42.21.113 LEASED AND RENTAL EQUIPMENT  (1) Leased or rental equipment that is leased or rented on an hourly, daily, weekly, semimonthly, or monthly basis, but is not exempt under 15-6-202(4) or 15-6-219(5), MCA, will be valued in the following manner:

(a) For equipment that has an acquired cost of $0 to $500, the department shall use a four-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 1.

 

YEAR NEW/ACQUIRED

TRENDED % GOOD

2012 2013

70%

2011 2012

41 43%

2010 2011

17 18%

2009 2010 and older

8%

 

(b) For equipment that has an acquired cost of $501 to $1,500, the department shall use a five-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 2.

 

YEAR NEW/ACQUIRED

TRENDED % GOOD

2012 2013

85%

2011 2012

70 66%

2010 2011

53 51%

2009 2010

33%

2008 2009 and older

21 22%

 

(c) For equipment that has an acquired cost of $1,501 to $5,000, the department shall use a ten-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 8.

 

YEAR NEW/ACQUIRED

TRENDED % GOOD

2012 2013

92%

2011 2012

86 84%

2010 2011

79 78%

2009 2010

70%

2008 2009

64 61%

2007 2008

56 55%

2006 2007

45 44%

2005 2006

36 35%

2004 2005

30 29%

2003 2004 and older

25 26%

 

(d) For equipment that has an acquired cost of $5,001 to $15,000, the department shall use the trended depreciation schedule for heavy equipment. The schedule will be the same as ARM 42.21.131.

 

YEAR NEW/ACQUIRED

TRENDED % GOOD

2013 2014

80%

2012 2013

65%

2011 2012

59 57%

2010 2011

56 57%

2009 2010

48 54%

2008 2009

44 48%

2007 2008

43%

2006 2007

37 40%

2005 2006

33 36%

2004 2005

31 32%

2003 2004

29 30%

2002 2003

27 23%

2001 2002

23 22%

2000 2001

23%

1999 2000

19 24%

1998 1999

20 19%

1997 1998

20 21%

1996 1997

20%

1995 1996

16 20%

1994 1995 and older

16 15%

 

(e) For rental video tapes and digital video disks, the following trended depreciation schedule will be used:

 

YEAR NEW/ACQUIRED

TRENDED % GOOD

2012 2013

25%

2011 2012

15%

2010 2011 and older

10%

 

(2) through (4) remain the same.

(5) This rule is effective for tax years beginning after December 31, 2012 2013.

 

AUTH15-1-201, 15-23-108, MCA

IMP15-6-135, 15-6-138, 15-6-202, 15-6-207, 15-6-219, MCA

 

REASONABLE NECESSITY: The department additionally proposes to amend ARM 42.21.113(1) by striking the sections from the statute references as a matter of housekeeping.

 

42.21.123 FARM MACHINERY AND EQUIPMENT (1) through (7) remain the same.

(8) The trended depreciation schedule referred to in (2) through (6) is listed below and shall be used for tax year 2013 2014. The schedule is derived by using the guidebook listed in (2) as the data base. The values derived through use of the trended depreciation schedule will approximate average wholesale value.

 

YEAR NEW/ACQUIRED

TRENDED % GOOD
AVERAGE WHOLESALE

2013 2014

80%

2012 2013

75%

2011 2012

68 66%

2010 2011

65 64%

2009 2010

58 61%

2008 2009

56 54%

2007 2008

54 53%

2006 2007

51%

2005 2006

47 48%

2004 2005

45 44%

2003 2004

41 43%

2002 2003

36 38%

2001 2002

33%

2000 2001

31%

1999 2000

28 29%

1998 1999

29 27%

1997 1998 and older

22%

 

(9) remains the same.

(10) This rule is effective for tax years beginning after December 31, 2012 2013.

 

AUTH15-1-201, MCA

IMP15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA

 

42.21.131 HEAVY EQUIPMENT (1) through (4) remain the same.

(5) The trended depreciation schedule referred to in (2), (3), and (4) is listed below and shall be used for tax year 2013 2014. The values derived through the use of these percentages approximate the "quick sale" values as calculated in the guidebooks listed in (1).

 

HEAVY EQUIPMENT TRENDED DEPRECIATION SCHEDULE

 

YEAR NEW/ACQUIRED

TRENDED % GOOD
WHOLESALE

2013 2014

80%

2012 2013

65%

2011 2012

59 57%

2010 2011

56 57%

2009 2010

48 54%

2008 2009

44 48%

2007 2008

43%

2006 2007

37 40%

2005 2006

33 36%

2004 2005

31 32%

2003 2004

29 30%

2002 2003

27 23%

2001 2002

23 22%

2000 2001

23%

1999 2000

19 24%

1998 1999

20 19%

1997 1998

20 21%

1996 1997

20%

1995 1996

16 20%

1994 1995 and older

16 15%

 

(6) This rule is effective for tax years beginning after December 31, 2012 2013, and applies to all heavy equipment.

 

AUTH15-1-201, 15-23-108, MCA

IMP15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA

 

42.21.137 SEISMOGRAPH UNITS AND ALLIED EQUIPMENT

(1) through (3) remain the same.

(4) The trended depreciation schedules referred to in (1) through (3) are listed below and shall be used for tax year 2013 2014.

 

SEISMOGRAPH UNIT

YEAR NEW/ACQUIRED

% GOOD

TREND FACTOR

TRENDED % GOOD

WHOLESALE FACTOR

WHOLESALE % GOOD

2013 2014

100%

1.000

100%

80%

80%

2012 2013

85%

1.000

85%

80%

68%

2011 2012

69%

1.026 1.000

71 69%

80%

57 55%

2010 2011

52%

1.054 1.027

55 53%

80%

44 43%

2009 2010

34%

1.039 1.055

35 36%

80%

28 29%

2008 2009

23%

1.076 1.040

25 24%

80%

20 19%

2007 2008-2006

20 18%

1.124 1.077

22 19%

80%

18 16%

2005 and older

5%

 

 

 

5%

 

SEISMOGRAPH ALLIED EQUIPMENT

YEAR NEW/
ACQUIRED

% GOOD

TREND FACTOR

TRENDED % GOOD

2013 2014

100%

1.000

100%

2012 2013

85%

1.000

85%

2011 2012

69%

1.026 1.000

71 69%

2010 2011

52%

1.054 1.027

 55 53%

2009 2010

34%

1.039 1.055

35 36%

2008 2009

23%

1.076 1.040

25 24%

2007 2008-2006

20 18%

1.124 1.077

22 19%

2005 and older

5%

 

5%

 

(5) This rule is effective for tax years beginning after December 31, 2012 2013.

 

AUTH15-1-201, MCA

IMP15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA

 

42.21.138 OIL AND GAS FIELD MACHINERY AND EQUIPMENT (1) and (2) remain the same.

(3) The trended depreciation schedule referred to in (1) and (2) is listed below and shall be used for tax year 2013 2014.

 

OIL AND GAS FIELD PRODUCTION
EQUIPMENT TRENDED DEPRECIATION SCHEDULE

YEAR NEW/ ACQUIRED

% GOOD

TREND FACTOR

TRENDED % GOOD

2013 2014

100%

1.000

100%

2012 2013

95%

1.000

95%

2011 2012

90%

1.026 1.000

92 90%

2010 2011

85%

1.054 1.027

90 87%

2009 2010

79%

1.039 1.055

82 83%

2008 2009

73%

1.076 1.040

79 76%

2007 2008

68%

1.124 1.077

76 73%

2006 2007

62%

1.191 1.125

74 70%

2005 2006

55%

1.251 1.192

69 66%

2004 2005

49%

1.357 1.252

66 61%

2003 2004

43%

1.404 1.358

60 58%

2002 2003

37%

1.433 1.406

53 52%

2001 2002

31%

1.441 1.434

45 44%

2000 2001

26%

1.454 1.442

38 37%

1999 2000

23%

1.478 1.456

34 33%

1998 1999 and older

20 21%

1.485 1.479

30%

 

(4) and (5) remain the same.

(6) This rule is effective for tax years beginning after December 31, 2012 2013.

 

AUTH15-1-201, MCA

IMP15-6-135, 15-6-138, 15-6-207, 15-6-213, 15-6-219, MCA

 

REASONABLE NECESSITY: The department additionally proposes to strike an incorrect implementing statute from ARM 42.21.138.

 

42.21.139 WORK-OVER AND SERVICE RIGS (1) through (4) remain the same.

(5) The trended depreciation schedule referred to in (2) and (4) is listed below and shall be used for tax year 2013 2014.

 

SERVICE AND WORKOVER RIG TRENDED DEPRECIATION SCHEDULE

 

YEAR/NEW ACQUIRED

 

% GOOD

 

TREND FACTOR

 

WHOLESALE FACTOR

TRENDED WHOLESALE % GOOD

2013 2014

100%

1.000

80%

80%

2012 2013

92%

1.000

80%

74%

2011 2012

84%

1.026 1.000

80%

69 67%

2010 2011

76%

1.054 1.027

80%

64 62%

2009 2010

67%

1.039 1.055

80%

56 57%

2008 2009

58%

1.076 1.040

80%

50 48%

2007 2008

49%

1.124 1.077

80%

44 42%

2006 2007

39%

1.191 1.125

80%

37 35%

2005 2006

30%

1.251 1.192

80%

30 29%

2004 2005

24%

1.357 1.252

80%

26 24%

2003 2004 and older

20 21%

1.404 1.358

80%

22%

 

(6) This rule is effective for tax years beginning after December 31, 2012 2013.

 

AUTH15-1-201, MCA

IMP15-6-135, 15-6-138, 15-6-219, MCA

 

42.21.140 OIL DRILLING RIGS (1) remains the same.

(2) The department shall prepare a ten-year trended depreciation schedule for oil drilling rigs. The trended depreciation schedule shall be derived from depreciation factors published in the Marshall & Swift Valuation Service Guide. The "% good" for all drill rigs less than one year old shall be 100 percent. The trended depreciation schedule for tax year 2013 2014 is listed below.

 

DRILL RIG TRENDED DEPRECIATION SCHEDULE

YEAR NEW/
ACQUIRED

% GOOD

TREND
FACTOR

TRENDED
% GOOD

2013 2014

100%

1.000

100%

2012 2013

92%

1.000

92%

2011 2012

84%

1.026 1.000

86 84%

2010 2011

76%

1.054 1.027

80 78%

2009 2010

67%

1.039 1.055

70 71%

2008 2009

58%

1.076 1.040

62 60%

2007 2008

49%

1.124 1.077

55 53%

2006 2007

39%

1.191 1.125

46 44%

2005 2006

30%

1.251 1.192

38 36%

2004 2005

24%

1.357 1.252

33 30%

2003 2004 and older

20 21%

1.404 1.358

28%

 

(3) remains the same.

(4) This rule is effective for tax years beginning after December 31, 2012 2013.

 

AUTH15-1-201, MCA

IMP15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA

 

42.21.151 TELEVISION CABLE SYSTEMS (1) through (3) remain the same.

(4) The trended depreciation schedules referred to in (2) and (3) are listed below and shall be in effect for tax year 2013 2014.

 

TABLE 1: FIVE-YEAR "DISHES"

YEAR NEW/
ACQUIRED

% GOOD

TREND
FACTOR

TRENDED
% GOOD

2012 2013

85%

1.000

85%

2011 2012

69%

1.027 1.007

71 69%

2010 2011

52%

1.059 1.036

55 54%

2009 2010

34%

1.051 1.068

36%

2008 2009 and older

20 21%

1.082 1.060

22%

 

TABLE 2: TEN-YEAR "TOWERS"

YEAR NEW/
ACQUIRED

% GOOD

TREND
FACTOR

TRENDED
% GOOD

2012 2013

92%

1.000

92%

2011 2012

84%

1.027 1.007

86 85%

2010 2011

76%

1.059 1.036

81 79%

2009 2010

67%

1.051 1.068

70 72%

2008 2009

58%

1.082 1.060

63 61%

2007 2008

49%

1.124 1.091

55 53%

2006 2007

39%

1.186 1.134

46 44%

2005 2006

30%

1.241 1.196

37 36%

2004 2005

24%

1.334 1.251

32 30%

2003 2004 and older

20 21%

1.380 1.345

28%

 

(5) This rule is effective for tax years beginning after December 31, 2012 2013.

 

AUTH15-1-201, MCA

IMP15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA

 

42.21.153 SKI LIFT EQUIPMENT (1) and (2) remain the same.

(3) The depreciation schedules shall be determined by the life expectancy of the equipment and will normally compensate for the loss in value due to ordinary wear and tear, offset by reasonable maintenance, and ordinary functional obsolescence due to the technological changes during the life expectancy period.

 

DEPRECIATION TABLE FOR SKI LIFT EQUIPMENT

YEAR NEW/
ACQUIRED

% GOOD

TREND
FACTOR

TRENDED
% GOOD

2012 2013

92%

1.000

92%

2011 2012

84%

1.027 1.007

86 85%

2010 2011

76%

1.059 1.036

81 79%

2009 2010

67%

1.051 1.068

70 72%

2008 2009

58%

1.082 1.060

63 61%

2007 2008

49%

1.124 1.091

55 53%

2006 2007

39%

1.186 1.134

46 44%

2005 2006

30%

1.241 1.196

37 36%

2004 2005

24%

1.334 1.251

32 30%

2003 2004 and older

20 21%

1.380 1.345

28%

 

(a) through (b)(i) remain the same.

(4) This methodology is effective for tax years beginning after December 31, 2012 2013.

 

AUTH15-1-201, MCA

IMP15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA

 

42.21.155 DEPRECIATION SCHEDULES (1) remains the same.

(2) The trended depreciation schedules for tax year 2013 2014 are listed below. The categories are explained in ARM 42.21.156. The trend factors are derived according to ARM 42.21.156 and 42.21.157.

 

CATEGORY 1 

 

YEAR NEW/
ACQUIRED

%GOOD

TREND
FACTOR

TRENDED
% GOOD

2012 2013

70%

1.000

70%

2011 2012

45%

0.916 0.953

41 43%

2010 2011

20%

0.843 0.879

17 18%

2009 2010 and older

10%

0.813 0.808

8%

 

CATEGORY 2

YEAR NEW/
ACQUIRED

% GOOD

TREND
FACTOR

TRENDED
% GOOD

2012 2013

85%

1.000

85%

2011 2012

69%

1.013 0.962

70 66%

2010 2011

52%

1.018 0.975

53 51%

2009 2010

34%

0.974 0.979

33%

2008 2009 and older

20 23%

1.053 0.937

21 22%

 

CATEGORY 3

 

 

 

 

YEAR NEW/

TREND

TRENDED

ACQUIRED

% GOOD

FACTOR

% GOOD

2012 2013

85%

1.000

85%

2011 2012

69%

0.971 0.987

67 68%

2010 2011

52%

0.937 0.959

49 50%

2009 2010

34%

0.920 0.925

31%

2008 2009 and older

20 23%

0.889 0.909

18 21%

 

CATEGORY 4

 

 

 

 

YEAR NEW/

 

TREND

TRENDED

ACQUIRED

% GOOD

FACTOR

% GOOD

2012 2013

85%

1.000

85%

2011 2012

69%

0.997 0.999

69%

2010 2011

52%

0.984 0.995

51 52%

2009 2010

34%

0.973 0.983

33%

2008 2009 and older

20 23%

0.961 0.972

19 22%

 

CATEGORY 5

 

 

 

 

YEAR NEW/

 

TREND

TRENDED

ACQUIRED

% GOOD

FACTOR

% GOOD

2012 2013

85%

1.000

85%

2011 2012

69%

1.030 1.011

71 70%

2010 2011

52%

1.039 1.042

54%

2009 2010

34%

1.044 1.051

36%

2008 2009 and older

20 23%

1.090 1.056

22 24%

 

CATEGORY 6

 

 

 

 

YEAR NEW/

 

TREND

TRENDED

ACQUIRED

% GOOD

FACTOR

% GOOD

2012 2013

85%

1.000

85%

2011 2012

69%

1.023 1.016

71 70%

2010 2011

52%

1.058 1.044

55 54%

2009 2010

34%

1.078 1.080

37%

2008 2009 and older

20 23%

1.082 1.100

22 25%

 

CATEGORY 7

YEAR NEW/

TREND

TRENDED

ACQUIRED

% GOOD

FACTOR

% GOOD

2012 2013

92%

1.000

92%

2011 2012

84%

1.030 1.017

87 85%

2010 2011

76%

1.047

80%

2009 2010

67%

1.041 1.064

70 71%

2008 2009

58%

1.074 1.058

62 61%

2007 2008

49%

1.093 1.092

54 53%

2006 2007

39%

1.117 1.111

44 43%

2005 2006

30%

1.151 1.135

35 34%

2004 2005

24%

1.181 1.170

28%

2003 2004 and older

20 21%

1.186 1.201

24 25%

 

CATEGORY 8

YEAR NEW/

TREND

TRENDED

ACQUIRED

% GOOD

FACTOR

% GOOD

2012 2013

92%

1.000

92%

2011 2012

84%

1.029 1.004

86 84%

2010 2011

76%

1.039 1.033

79 78%

2009 2010

67%

1.043

70%

2008 2009

58%

1.109 1.047

64 61%

2007 2008

49%

1.133 1.114

56 55%

2006 2007

39%

1.165 1.138

45 44%

2005 2006

30%

1.203 1.170

36 35%

2004 2005

24%

1.249 1.208

30 29%

2003 2004 and older

20 21%

1.259 1.254

25 26%

 

(3) This rule is effective for tax years beginning after December 31, 2012 2013.

 

AUTH15-1-201, MCA

IMP15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA

 

42.22.1311 INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS (1) and (2) remain the same.

(3) Tables 1 through 32 represent the yearly trend factors for each of the categories.

 

YEAR

TABLE 1

TABLE 2

TABLE 3

TABLE 4

TABLE 5

 

Airplane Mfg.

Baking

Bottling

Brew/Dis.

Candy Confect.

2012

1.000

1.000

1.000

1.000

1.000

2011

1.029

1.027

1.027

1.025

1.027

2010

1.068

1.060

1.060

1.053

1.060

2009

1.050

1.052

1.050

1.047

1.054

2008

1.080

1.078

1.077

1.077

1.079

2007

1.124

1.121

1.125

1.125

1.123

2006

1.187

1.201

1.192

1.192

1.205

2005

1.248

1.256

1.254

1.253

1.260

2004

1.352

1.351

1.359

1.354

1.355

2003

1.403

1.402

1.409

1.400

1.403

2002

1.429

1.426

1.434

1.425

1.427

2001

1.434

1.435

1.441

1.434

1.436

2000

1.444

1.451

1.454

1.450

1.453

1999

1.470

1.480

1.482

1.477

1.482

1998

1.472

1.485

1.485

1.485

1.487

1997

1.483

1.500

1.496

1.499

1.503

1996

1.501

1.526

1.519

1.524

1.530

1995

1.522

1.549

1.542

1.552

1.554

1994

1.582

1.612

1.603

1.611

1.618

1993

1.623

1.662

1.646

1.649

1.668

 

2013

1.000

1.000

1.000

1.000

1.000

2012

1.000

1.008

1.004

1.008

1.008

2011

1.030

1.036

1.032

1.034

1.037

2010

1.068

1.070

1.065

1.063

1.070

2009

1.051

1.062

1.055

1.057

1.064

2008

1.081

1.088

1.083

1.087

1.089

2007

1.125

1.132

1.130

1.135

1.133

2006

1.187

1.212

1.198

1.203

1.217

2005

1.249

1.268

1.260

1.264

1.272

2004

1.352

1.363

1.366

1.366

1.367

2003

1.404

1.415

1.416

1.413

1.417

2002

1.429

1.439

1.442

1.438

1.441

2001

1.434

1.448

1.449

1.447

1.450

2000

1.444

1.464

1.461

1.463

1.467

1999

1.471

1.494

1.489

1.490

1.496

1998

1.472

1.499

1.492

1.498

1.501

1997

1.484

1.514

1.504

1.513

1.517

1996

1.502

1.540

1.527

1.538

1.545

1995

1.522

1.563

1.550

1.567

1.569

1994

1.583

1.627

1.611

1.626

1.634

 

YEAR

TABLE 6

TABLE 7

TABLE 8

TABLE 9

TABLE 10

 

Cement Mfg.

Chemical Mfg.

Clay Mfg.

Contractor Eq.

Creamery/Dairy

2012

1.000

1.000

1.000

1.000

1.000

2011

1.032

1.026

1.030

1.030

1.026

2010

1.061

1.054

1.061

1.060

1.059

2009

1.047

1.039

1.053

1.056

1.055

2008

1.095

1.076

1.102

1.087

1.078

2007

1.143

1.124

1.149

1.122

1.124

2006

1.203

1.191

1.211

1.161

1.203

2005

1.263

1.251

1.268

1.214

1.263

2004

1.373

1.357

1.369

1.296

1.359

2003

1.427

1.404

1.418

1.334

1.406

2002

1.456

1.433

1.446

1.355

1.429

2001

1.465

1.441

1.456

1.365

1.439

2000

1.480

1.454

1.472

1.373

1.455

1999

1.504

1.478

1.497

1.397

1.484

1998

1.511

1.485

1.502

1.409

1.490

1997

1.527

1.501

1.518

1.425

1.505

1996

1.546

1.520

1.541

1.453

1.531

1995

1.574

1.549

1.571

1.476

1.558

1994

1.630

1.607

1.625

1.517

1.623

1993

1.666

1.639

1.663

1.555

1.667

 

2013

1.000

1.000

1.000

1.000

1.000

2012

1.009

1.001

1.010

1.017

1.008

2011

1.044

1.029

1.043

1.051

1.036

2010

1.073

1.056

1.074

1.081

1.069

2009

1.059

1.042

1.066

1.077

1.065

2008

1.107

1.078

1.115

1.109

1.089

2007

1.156

1.127

1.163

1.144

1.135

2006

1.217

1.193

1.225

1.184

1.215

2005

1.277

1.254

1.284

1.238

1.275

2004

1.388

1.360

1.386

1.322

1.372

2003

1.443

1.408

1.436

1.360

1.420

2002

1.473

1.436

1.464

1.382

1.443

2001

1.482

1.444

1.474

1.393

1.453

2000

1.496

1.458

1.490

1.401

1.469

1999

1.521

1.481

1.515

1.425

1.499

1998

1.528

1.489

1.520

1.437

1.505

1997

1.543

1.504

1.536

1.453

1.520

1996

1.563

1.523

1.560

1.481

1.546

1995

1.592

1.553

1.590

1.506

1.573

1994

1.648

1.610

1.645

1.547

1.639

 

YEAR

TABLE 11

TABLE 12

TABLE 13

TABLE 14

TABLE 15

 

Elec. Pwr. Eq.

Elec. Eq. Mfg.

 

Cannery/Fish

Flour, Cer. Feed

 

Cannery/Fruit

2012

1.000

1.000

1.000

1.000

1.000

2011

1.025

1.027

1.028

1.028

1.026

2010

1.081

1.077

1.061

1.061

1.059

2009

1.073

1.063

1.052

1.052

1.055

2008

1.077

1.080

1.080

1.080

1.076

2007

1.136

1.133

1.123

1.126

1.116

2006

1.230

1.212

1.203

1.200

1.189

2005

1.320

1.287

1.258

1.261

1.241

2004

1.444

1.402

1.356

1.361

1.331

2003

1.510

1.462

1.407

1.411

1.380

2002

1.535

1.487

1.432

1.435

1.402

2001

1.529

1.485

1.442

1.443

1.412

2000

1.540

1.496

1.457

1.458

1.427

1999

1.571

1.523

1.487

1.488

1.456

1998

1.563

1.518

1.491

1.494

1.461

1997

1.566

1.525

1.506

1.508

1.475

1996

1.575

1.539

1.534

1.531

1.505

1995

1.588

1.556

1.557

1.555

1.524

1994

1.671

1.631

1.620

1.618

1.582

1993

1.706

1.670

1.673

1.662

1.637

 

2013

1.000

1.000

1.000

1.000

1.000

2012

0.990

0.993

1.007

1.007

1.011

2011

1.012

1.019

1.036

1.036

1.039

2010

1.068

1.069

1.070

1.070

1.072

2009

1.060

1.054

1.061

1.061

1.068

2008

1.064

1.072

1.089

1.089

1.089

2007

1.122

1.124

1.133

1.136

1.130

2006

1.215

1.203

1.213

1.210

1.204

2005

1.303

1.277

1.268

1.272

1.256

2004

1.426

1.391

1.367

1.373

1.347

2003

1.491

1.450

1.419

1.423

1.397

2002

1.516

1.475

1.445

1.447

1.419

2001

1.510

1.473

1.454

1.455

1.430

2000

1.521

1.484

1.470

1.471

1.444

1999

1.551

1.511

1.499

1.500

1.474

1998

1.544

1.506

1.504

1.507

1.479

1997

1.547

1.512

1.519

1.521

1.493

1996

1.555

1.526

1.547

1.544

1.523

1995

1.568

1.544

1.570

1.569

1.543

1994

1.651

1.618

1.634

1.632

1.602

 

YEAR

TABLE 16

TABLE 17

TABLE 18

TABLE 19

TABLE 20

 

Packing/ Fruit

Laundry/

Clean

 

Logging Eq.

Packing/

Meat

Metal

Work

2012

1.000

1.000

1.000

1.000

1.000

2011

1.026

1.028

1.029

1.028

1.030

2010

1.056

1.061

1.058

1.058

1.066

2009

1.056

1.051

1.044

1.053

1.045

2008

1.076

1.087

1.078

1.087

1.084

2007

1.114

1.132

1.116

1.129

1.126

2006

1.166

1.193

1.163

1.203

1.189

2005

1.214

1.247

1.215

1.255

1.241

2004

1.296

1.345

1.306

1.345

1.339

2003

1.341

1.394

1.352

1.390

1.382

2002

1.361

1.419

1.373

1.414

1.405

2001

1.373

1.427

1.382

1.425

1.407

2000

1.384

1.439

1.390

1.440

1.417

1999

1.414

1.466

1.415

1.467

1.436

1998

1.420

1.469

1.420

1.475

1.436

1997

1.432

1.480

1.432

1.491

1.450

1996

1.465

1.504

1.455

1.518

1.468

1995

1.483

1.527

1.475

1.544

1.494

1994

1.530

1.583

1.522

1.602

1.552

1993

1.586

1.625

1.565

1.650

1.591

 

2013

1.000

1.000

1.000

1.000

1.000

2012

1.017

1.006

1.009

1.010

1.029

2011

1.045

1.035

1.039

1.039

1.065

2010

1.076

1.069

1.069

1.070

1.044

2009

1.075

1.059

1.054

1.065

1.083

2008

1.097

1.095

1.089

1.099

1.125

2007

1.135

1.140

1.128

1.142

1.188

2006

1.188

1.202

1.175

1.217

1.240

2005

1.237

1.256

1.227

1.269

1.338

2004

1.321

1.355

1.319

1.360

1.381

2003

1.366

1.404

1.366

1.406

1.403

2002

1.387

1.430

1.387

1.430

1.406

2001

1.399

1.438

1.396

1.441

1.415

2000

1.410

1.450

1.404

1.457

1.435

1999

1.441

1.477

1.429

1.484

1.435

1998

1.447

1.480

1.435

1.491

1.448

1997

1.459

1.491

1.447

1.508

1.467

1996

1.493

1.515

1.469

1.535

1.493

1995

1.512

1.539

1.490

1.562

1.550

1994

1.559

1.594

1.538

1.621

1.590

 

 

 

 

 

 

YEAR

TABLE 21

TABLE 22

TABLE 23

TABLE 24

TABLE 25

 

Mine

Mill

Paint

Mfg.

 

Petroleum

 

Printing

Paper

Mfg.

2012

1.000

1.000

1.000

1.000

1.000

2011

1.041

1.029

1.028

1.026

1.028

2010

1.075

1.063

1.054

1.058

1.061

2009

1.074

1.051

1.037

1.047

1.050

2008

1.123

1.087

1.080

1.070

1.084

2007

1.170

1.135

1.134

1.108

1.127

2006

1.222

1.201

1.206

1.169

1.184

2005

1.281

1.261

1.277

1.216

1.238

2004

1.389

1.368

1.387

1.296

1.342

2003

1.442

1.420

1.436

1.334

1.394

2002

1.470

1.449

1.465

1.356

1.420

2001

1.487

1.457

1.480

1.357

1.432

2000

1.498

1.471

1.498

1.369

1.441

1999

1.523

1.498

1.519

1.388

1.470

1998

1.530

1.503

1.527

1.389

1.474

1997

1.546

1.517

1.548

1.397

1.486

1996

1.571

1.540

1.573

1.419

1.516

1995

1.597

1.567

1.605

1.440

1.537

1994

1.646

1.628

1.664

1.494

1.589

1993

1.691

1.668

1.698

1.530

1.637

 

2013

1.000

1.000

1.000

1.000

1.000

2012

1.017

1.004

1.006

1.003

1.008

2011

1.062

1.035

1.036

1.030

1.038

2010

1.096

1.069

1.063

1.061

1.072

2009

1.095

1.056

1.046

1.051

1.060

2008

1.145

1.093

1.089

1.074

1.094

2007

1.194

1.141

1.143

1.112

1.138

2006

1.246

1.208

1.215

1.173

1.196

2005

1.307

1.268

1.287

1.220

1.250

2004

1.417

1.375

1.398

1.301

1.355

2003

1.471

1.427

1.448

1.338

1.407

2002

1.499

1.456

1.476

1.360

1.434

2001

1.517

1.465

1.491

1.362

1.446

2000

1.528

1.478

1.510

1.373

1.455

1999

1.553

1.506

1.532

1.392

1.484

1998

1.560

1.510

1.539

1.394

1.488

1997

1.577

1.525

1.560

1.401

1.501

1996

1.603

1.548

1.586

1.424

1.531

1995

1.628

1.575

1.618

1.445

1.551

1994

1.679

1.636

1.677

1.499

1.604

 

YEAR

TABLE 26

TABLE 27

TABLE 28

TABLE 29

TABLE 30

 

 

Refrigeration

 

Rubber

Steam Power

 

Textile

 

Warehousing

2012

1.000

1.000

1.000

1.000

1.000

2011

1.029

1.026

1.028

1.025

1.027

2010

1.064

1.056

1.065

1.050

1.057

2009

1.057

1.041

1.055

1.036

1.050

2008

1.093

1.078

1.091

1.068

1.083

2007

1.140

1.121

1.143

1.105

1.122

2006

1.207

1.181

1.220

1.152

1.163

2005

1.265

1.230

1.285

1.196

1.203

2004

1.364

1.319

1.400

1.280

1.288

2003

1.413

1.365

1.452

1.317

1.333

2002

1.442

1.393

1.481

1.336

1.348

2001

1.454

1.397

1.486

1.342

1.353

2000

1.467

1.409

1.499

1.353

1.361

1999

1.496

1.430

1.522

1.373

1.386

1998

1.502

1.436

1.523

1.375

1.388

1997

1.517

1.452

1.534

1.386

1.393

1996

1.542

1.472

1.550

1.410

1.415

1995

1.569

1.500

1.576

1.429

1.428

1994

1.628

1.552

1.638

1.473

1.468

1993

1.671

1.589

1.673

1.511

1.517

 

2013

1.000

1.000

1.000

1.000

1.000

2012

1.005

1.000

1.000

1.005

1.014

2011

1.036

1.027

1.028

1.030

1.044

2010

1.071

1.057

1.065

1.056

1.074

2009

1.064

1.041

1.055

1.042

1.067

2008

1.100

1.079

1.091

1.073

1.101

2007

1.148

1.121

1.143

1.111

1.140

2006

1.215

1.182

1.220

1.158

1.182

2005

1.273

1.231

1.285

1.202

1.223

2004

1.373

1.320

1.400

1.287

1.309

2003

1.422

1.366

1.452

1.324

1.354

2002

1.451

1.394

1.481

1.343

1.370

2001

1.463

1.398

1.487

1.349

1.375

2000

1.477

1.410

1.499

1.360

1.383

1999

1.506

1.431

1.522

1.380

1.409

1998

1.512

1.437

1.523

1.382

1.410

1997

1.527

1.453

1.534

1.394

1.415

1996

1.552

1.473

1.550

1.418

1.438

1995

1.579

1.501

1.576

1.437

1.451

1994

1.638

1.553

1.638

1.480

1.492

 

YEAR

TABLE 31

TABLE 32

 

Woodworking

Glass Mfg.

2012

1.000

1.000

2011

1.025

1.029

2010

1.056

1.064

2009

1.048

1.053

2008

1.073

1.087

2007

1.108

1.138

2006

1.152

1.205

2005

1.195

1.270

2004

1.277

1.382

2003

1.316

1.437

2002

1.336

1.465

2001

1.348

1.473

2000

1.349

1.487

1999

1.372

1.515

1998

1.374

1.519

1997

1.380

1.531

1996

1.414

1.551

1995

1.429

1.578

1994

1.470

1.642

1993

1.520

1.679

 

2013

1.000

1.000

2012

1.015

1.005

2011

1.042

1.035

2010

1.074

1.071

2009

1.066

1.059

2008

1.091

1.094

2007

1.126

1.145

2006

1.172

1.213

2005

1.216

1.279

2004

1.298

1.391

2003

1.338

1.446

2002

1.358

1.475

2001

1.371

1.482

2000

1.372

1.497

1999

1.395

1.525

1998

1.397

1.528

1997

1.403

1.541

1996

1.438

1.561

1995

1.453

1.588

1994

1.494

1.652

 

AUTH15-1-201, MCA

IMP15-6-138, 15-8-111, MCA

 

5. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Laurie Logan, Department of Revenue, Director's Office, PO Box 7701, Helena, Montana 59604-7701; telephone 406.444.7905; fax 406.444.3696; or e-mail lalogan@mt.gov and must be received no later than November 29, 2013.

 

6. Laurie Logan, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.

 

7. An electronic copy of this notice is available on the department's web site at revenue.mt.gov. It can be found by selecting the "Administrative Rules" link in the left hand column of the homepage under the "Public Meetings" heading. The department strives to make the electronic copy of this notice conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered. While the department also strives to keep its web site accessible at all times, in some instances it may be temporarily unavailable due to system maintenance or technical problems.

 

8. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notice regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. A written request may be mailed or delivered to the person in 5 above or faxed to the office at 406.444.3696, or may be made by completing a request form at any rules hearing held by the Department of Revenue.

 

9. The bill sponsor contact requirements of 2-4-302, MCA, do not apply.

 

10. With regard to the requirements of 2-4-111, MCA, the department has determined that the proposed amendments to the rules contained in this notice will not significantly or directly impact small businesses, as set forth in 3 above.

 

/s/ Laurie Logan                               /s/ Mike Kadas

LAURIE LOGAN                              MIKE KADAS

Rule Reviewer                                 Director of Revenue

 

Certified to Secretary of State October 21, 2013

 

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