LAC 61:V.703
A. Motorized Floating Equipment
1. Floating Equipment—Motor Vessels
| Table 703.A.1 Floating Equipment―Motor Vessels | ||||
| Cost Index (Average) | Average Economic Life 12 Years | |||
| Year | Index | Effective Age | Percent Good | Composite Multiplier |
| 2025 | 0.977 | 1 | 94 | .92 |
| 2024 | 1.009 | 2 | 87 | .88 |
| 2023 | 1.023 | 3 | 80 | .82 |
| 2022 | 1.041 | 4 | 73 | .76 |
| 2021 | 1.223 | 5 | 66 | .81 |
| 2020 | 1.330 | 6 | 58 | .77 |
| 2019 | 1.337 | 7 | 50 | .67 |
| 2018 | 1.385 | 8 | 43 | .60 |
| 2017 | 1.433 | 9 | 36 | .52 |
| 2016 | 1.461 | 10 | 29 | .42 |
| 2015 | 1.449 | 11 | 24 | .35 |
| 2014 | 1.463 | 12 | 22 | .32 |
| 2013 | 1.482 | 13 | 20 | .30 |
2. Floating Equipment―Motor Vessels
| Table 703.A.2 Floating Equipment―Motor Vessels | ||||||
| Vessel Type/Size | Day Rate | Base Cost | 2023 - 2020 | 2019 - 2016 | 2015 - 2012 | 2011 and Earlier |
| Physical Depreciation | 0.835 | 0.54 | 0.265 | 0.2 | ||
| Research Vessel | ||||||
| 110'-139' | N/A | $3,000,000 | $2,505,000 | $1,620,000 | $795,000 | $600,000 |
| 140'-179' | N/A | $3,500,000 | $2,922,500 | $1,890,000 | $927,500 | $700,000 |
| 180'-199' | N/A | $4,000,000 | $3,340,000 | $2,160,000 | $1,060,000 | $800,000 |
| 200'-219' | N/A | $6,000,000 | $5,010,000 | $3,240,000 | $1,590,000 | $1,200,000 |
| 220'-279' | N/A | $9,500,000 | $7,932,500 | $5,130,000 | $2,517,500 | $1,900,000 |
| 280'-299' | N/A | $12,000,000 | $10,020,000 | $6,480,000 | $3,180,000 | $2,400,000 |
| 300'-319' | N/A | $18,000,000 | $15,030,000 | $9,720,000 | $4,770,000 | $3,600,000 |
| 320'+ | N/A | $20,000,000 | $16,700,000 | $10,800,000 | $5,300,000 | $4,000,000 |
| Dive Vessel | ||||||
| 110'-139' | 4000 | $3,000,000 | $2,505,000 | $1,620,000 | $795,000 | $600,000 |
| 140'-179' | 4500 | $3,500,000 | $2,922,500 | $1,890,000 | $927,500 | $700,000 |
| 180'-199' | 5500 | $4,000,000 | $3,340,000 | $2,160,000 | $1,060,000 | $800,000 |
| 200'-219' | 5800 | $6,000,000 | $5,010,000 | $3,240,000 | $1,590,000 | $1,200,000 |
| 220'-279' | 6500 | $8,500,000 | $7,097,500 | $4,590,000 | $2,252,500 | $1,700,000 |
| 280'-299' | 7500 | $9,000,000 | $7,515,000 | $4,860,000 | $2,385,000 | $1,800,000 |
| 300'-319' | 8000 | $9,300,000 | $7,765,500 | $5,022,000 | $2,464,500 | $1,860,000 |
| 320'+ | 8500 | $9,900,000 | $8,266,500 | $5,346,000 | $2,623,500 | $1,980,000 |
| Pollution Control Vessel | ||||||
| 110'-139' | N/A | $2,000,000 | $1,670,000 | $1,080,000 | $530,000 | $400,000 |
| 140'-179' | N/A | $2,300,000 | $1,920,500 | $1,242,000 | $609,500 | $460,000 |
| 180'-199' | N/A | $3,200,000 | $2,672,000 | $1,728,000 | $848,000 | $640,000 |
| 200'-219' | N/A | $4,800,000 | $4,008,000 | $2,592,000 | $1,272,000 | $960,000 |
| 220'-279' | N/A | $7,600,000 | $6,346,000 | $4,104,000 | $2,014,000 | $1,520,000 |
| 280'-299' | N/A | $9,500,000 | $7,932,500 | $5,130,000 | $2,517,500 | $1,900,000 |
| 300'-319' | N/A | $13,000,000 | $10,855,000 | $7,020,000 | $3,445,000 | $2,600,000 |
| 320'+ | N/A | $15,000,000 | $12,525,000 | $8,100,000 | $3,975,000 | $3,000,000 |
| Platform Supply Vessel | ||||||
| 110'-139' | N/A | $2,400,000 | $2,004,000 | $1,296,000 | $636,000 | $480,000 |
| 140'-179' | N/A | $2,650,000 | $2,212,750 | $1,431,000 | $702,250 | $530,000 |
| 180'-199' | N/A | $3,000,000 | $2,505,000 | $1,620,000 | $795,000 | $600,000 |
| 200'-219' | N/A | $4,500,000 | $3,757,500 | $2,430,000 | $1,192,500 | $900,000 |
| 220'-279' | N/A | $5,560,000 | $4,642,600 | $3,002,400 | $1,473,400 | $1,112,000 |
| 280'-299' | N/A | $7,500,000 | $6,262,500 | $4,050,000 | $1,987,500 | $1,500,000 |
| 300'-319' | N/A | $13,000,000 | $10,855,000 | $7,020,000 | $3,445,000 | $2,600,000 |
| 320'+ | N/A | $14,000,000 | $11,690,000 | $7,560,000 | $3,710,000 | $2,800,000 |
| Jack Up/AHT | ||||||
| 60'-89' | N/A | $1,059,000 | $884,265 | $571,860 | $280,635 | $211,800 |
| 90'-109' | N/A | $1,059,000 | $884,265 | $571,860 | $280,635 | $211,800 |
| 110'-139' | N/A | $2,942,000 | $2,456,570 | $1,588,680 | $779,630 | $588,400 |
| 140'-174' | 6500 | $4,825,000 | $4,028,875 | $2,605,500 | $1,278,625 | $965,000 |
| 175'-219' | 8000 | $6,500,000 | $5,427,500 | $3,510,000 | $1,722,500 | $1,300,000 |
| 220'-239' | 14000 | $8,235,000 | $6,876,225 | $4,446,900 | $2,182,275 | $1,647,000 |
| 240'+ | 16300 | $10,474,000 | $8,745,790 | $5,655,960 | $2,775,610 | $2,094,800 |
| Inland Tugs | ||||||
| 40-50’X15-25’ 400 HP | N/A | $400,000 | $334,000 | $216,000 | $106,000 | $80,000 |
| 50-60'X25-35' 600 HP | N/A | $800,000 | $668,000 | $432,000 | $212,000 | $160,000 |
| 50-60'X25-45' 900 HP | N/A | $960,000 | $801,600 | $518,400 | $254,400 | $192,000 |
| 60-70'X30-45' 1200 HP | N/A | $1,120,000 | $935,200 | $604,800 | $296,800 | $224,000 |
| 60-70'x30-55' 1500 HP | N/A | $1,200,000 | $1,002,000 | $648,000 | $318,000 | $240,000 |
| 70-80'X30-55' 1800 HP | N/A | $1,440,000 | $1,202,400 | $777,600 | $318,600 | $288,000 |
| 80-100'X30-50' 2400 HP | N/A | $2,240,000 | $1,870,400 | $1,209,600 | $593,600 | $448,000 |
| 80-100'X30-60' 3000 HP | N/A | $2,800,000 | $2,338,000 | $1,512,000 | $742,000 | $560,000 |
| 100-120'X45-55' 4200 HP | N/A | $3,040,000 | $2,538,400 | $1,641,600 | $805,600 | $608,000 |
| 110-150'X30-75' 6000 HP | ||||||
| Offshore Tugs | ||||||
| 60-80'X25-35' 1800 HP | N/A | $500,000 | $417,500 | $270,000 | $132,500 | $100,000 |
| 75-90'X25-35' 2400 HP | N/A | $750,000 | $626,250 | $405,000 | $198,750 | $150,000 |
| 95-105'X30-40' 3000 HP | N/A | $850,000 | $709,750 | $459,000 | $225,250 | $170,000 |
| 100-120'X35-50' 4200 HP | N/A | $1,000,000 | $835,000 | $540,000 | $265,000 | $200,000 |
| 120-140'X40-60' 6000 HP | N/A | $1,500,000 | $1,252,500 | $810,000 | $397,500 | $300,000 |
| 140-160'X35-60' 10,000 HP | ||||||
| Push Boats | ||||||
| 40-50’X15-25’ 400 HP | 1800 | $640,000 | $534,400 | $345,600 | $169,600 | $128,000 |
| 50-60'X25-35' 600 HP | 2000 | $800,000 | $668,000 | $432,000 | $212,000 | $160,000 |
| 50-60'X25-45' 900 HP | 2400 | $960,000 | $801,600 | $518,400 | $254,400 | $192,000 |
| 60-70'X30-45' 1200 HP | 2600 | $1,120,000 | $935,200 | $604,800 | $296,800 | $224,000 |
| 60-70'X30-55' 1500 HP | 2850 | $1,200,000 | $1,002,000 | $648,000 | $318,000 | $240,000 |
| 70-80'X30-55' 1800 HP | 3000 | $1,440,000 | $1,202,400 | $777,600 | $381,600 | $288,000 |
| 80-100'X30-50' 2400 HP | 4000 | $2,240,000 | $1,870,400 | $1,209,600 | $593,600 | $448,000 |
| 80-100'X30-60' 3000 HP | 4200 | $2,800,000 | $2,338,000 | $1,512,000 | $742,000 | $560,000 |
| 100-120'X45-55' 4200 HP | ||||||
| 110-150'X30-75' 6000 HP | 4800 | $4,000,000 | $3,340,000 | $2,160,000 | $1,060,000 | $800,000 |
| Model Bow Boats | ||||||
| 50-60'X25-35' 600 HP | N/A | $1,700,000 | $1,419,500 | $918,000 | $450,500 | $340,000 |
| 50-60'X25-45' 900 HP | N/A | $2,200,000 | $1,837,000 | $1,188,000 | $583,000 | $440,000 |
| 60-70'X30-45' 1200 HP | N/A | $2,600,000 | $2,171,000 | $1,404,000 | $689,000 | $520,000 |
| 75-90'X25-35' 2400 HP | N/A | $4,500,000 | $3,757,500 | $2,430,000 | $1,192,500 | $900,000 |
| 95-105'X30-40' 3000 HP | N/A | $6,500,000 | $5,427,500 | $3,510,000 | $1,722,500 | $1,300,000 |
| 100-120'X35-50' 4200 HP | N/A | $8,000,000 | $6,680,000 | $4,320,000 | $2,120,000 | $1,600,000 |
| 120-140'X40-60' 6000 HP | ||||||
| 140-160'X35-60' 10,000 HP | N/A | $13,000,000 | $10,855,000 | $7,020,000 | $3,445,000 | $2,600,000 |
| Skiff | ||||||
| Under 20' | N/A | $90,000 | $75,150 | $48,600 | $23,850 | $18,000 |
| 20'-40' | ||||||
| 40'-60’ | N/A | $225,000 | $187,875 | $121,500 | $59,625 | $45,000 |
| Steamboat | ||||||
| 120X30 | N/A | $250,000 | $208,750 | $135,000 | $66,250 | $50,000 |
| 140X40 | N/A | $450,000 | $375,750 | $243,000 | $119,250 | $90,000 |
| 180X54 | N/A | $900,000 | $751,500 | $486,000 | $238,500 | $180,000 |
| 250X72 Non Class | N/A | $1,800,000 | $1,503,000 | $972,000 | $477,000 | $360,000 |
| 250X72 Class | N/A | $2,900,000 | $2,421,500 | $1,566,000 | $768,500 | $580,000 |
| 260X72 Non Class | N/A | $1,900,000 | $1,586,500 | $1,026,000 | $503,500 | $380,000 |
| 260X72 Class | N/A | $3,000,000 | $2,505,000 | $1,620,000 | $795,000 | $600,000 |
| 300X100 Non Class | N/A | $3,200,000 | $2,672,000 | $1,728,000 | $848,000 | $640,000 |
| 300X100 Class | N/A | $6,400,000 | $5,344,000 | $3,456,000 | $1,696,000 | $1,280,000 |
| 400X100 Non Class | ||||||
| 400X100 Class | N/A | $10,000,000 | $8,350,000 | $5,400,000 | $2,650,000 | $2,000,000 |
| Riverboat Casino | ||||||
| 120X30 | N/A | $250,000 | $208,750 | $135,000 | $66,250 | $50,000 |
| 140X40 | N/A | $450,000 | $375,750 | $243,000 | $119,250 | $90,000 |
| 180X54 | N/A | $900,000 | $751,500 | $486,000 | $238,500 | $180,000 |
| 250X72 Non Class | N/A | $1,800,000 | $1,503,000 | $972,000 | $477,000 | $360,000 |
| 250X72 Class | N/A | $2,900,000 | $2,421,500 | $1,566,000 | $768,500 | $580,000 |
| 260X72 Non Class | N/A | $1,900,000 | $1,586,500 | $1,026,000 | $503,500 | $380,000 |
| 260X72 Class | N/A | $3,000,000 | $2,505,000 | $1,620,000 | $795,000 | $600,000 |
| 300X100 Non Class | N/A | $3,200,000 | $2,672,000 | $1,728,000 | $848,000 | $640,000 |
| 300X100 Class | N/A | $6,400,000 | $5,344,000 | $3,456,000 | $1,696,000 | $1,280,000 |
B. Non-Motorized Floating Equipment
1. Floating Equipment―Barges (Non-Motorized) Cost Index
| Table 703.B.1 Floating Equipment—Barges (Non-Motorized) | ||||
| Cost Index Average | Average Economic Life 20 Years | |||
| Year | Index | Effective Age | Percent Good | Composite Multiplier |
| 2025 | 0.977 | 1 | 97 | .95 |
| 2024 | 1.009 | 2 | 93 | .94 |
| 2023 | 1.023 | 3 | 90 | .92 |
| 2022 | 1.041 | 4 | 86 | .90 |
| 2021 | 1.223 | 5 | 82 | 1.00 |
| 2020 | 1.330 | 6 | 78 | 1.04 |
| 2019 | 1.337 | 7 | 74 | .99 |
| 2018 | 1.385 | 8 | 70 | .97 |
| 2017 | 1.433 | 9 | 65 | .93 |
| 2016 | 1.461 | 10 | 60 | .88 |
| 2015 | 1.449 | 11 | 55 | .80 |
| 2014 | 1.463 | 12 | 50 | .73 |
| 2013 | 1.482 | 13 | 45 | .67 |
| 2012 | 1.494 | 14 | 40 | .60 |
| 2011 | 1.537 | 15 | 35 | .54 |
| 2010 | 1.585 | 16 | 31 | .49 |
| 2009 | 1.573 | 17 | 27 | .42 |
| 2008 | 1.618 | 18 | 24 | .39 |
| 2007 | 1.682 | 19 | 22 | .37 |
| 2006 | 1.774 | 20 | 21 | .37 |
| 2005 | 1.856 | 21 | 20 | .37 |
Floating Equipment―Barges (Non-Motorized)
| Table 703.B.2 Floating Equipment―Barges (Non-Motorized) | ||||||||
| Barge Type/Size | Day Rate | Base Cost | 2023-2020 | 2019-2016 | 2015-2012 | 2011-2008 | 2007-2004 | 2003 and Earlier |
| Physical Depreciation | 0.915 | 0.76 | 0.575 | 0.375 | 0.23 | 0.2 | ||
| Deck | ||||||||
| 120x30 | 200 | $240,000 | $219,600 | $182,400 | $138,000 | $90,000 | $55,200 | $48,000 |
| 140X40 | 350 | $450,000 | $411,750 | $342,000 | $258,750 | $168,750 | $103,500 | $90,000 |
| 180X54 | 450 | $900,000 | $823,500 | $684,000 | $517,500 | $337,500 | $207,000 | $180,000 |
| 250X72 Non Class | 600 | $1,500,000 | $1,372,500 | $1,140,000 | $862,500 | $562,500 | $345,000 | $300,000 |
| 250X72 Class | 800 | $2,700,000 | $2,470,500 | $2,052,000 | $1,552,500 | $1,012,500 | $621,000 | $540,000 |
| 260X72 Non Class | 500 | $1,600,000 | $1,464,000 | $1,216,000 | $920,000 | $600,000 | $368,000 | $320,000 |
| 260X72 Class | 900 | $2,900,000 | $2,653,500 | $2,204,000 | $1,667,500 | $1,087,500 | $667,000 | $580,000 |
| 300X100 Non Class | 1500 | $3,100,000 | $2,836,500 | $2,356,000 | $1,782,500 | $1,162,500 | $713,000 | $620,000 |
| 300X100 Class | 2000 | $5,000,000 | $4,575,000 | $3,800,000 | $2,875,000 | $1,875,000 | $1,150,000 | $1,000,000 |
| 400X100 Non Class | 4000 | $6,500,000 | $5,947,500 | $4,940,000 | $3,737,500 | $2,437,500 | $1,495,000 | $1,300,000 |
| 400X100 Class | 6000 | $10,900,000 | $9,973,500 | $8,284,000 | $6,267,500 | $4,087,500 | $2,507,000 | $2,180,000 |
| Dredge | ||||||||
| 8" Cutter | N/A | $550,000 | $503,250 | $418,000 | $316,250 | $206,250 | $126,500 | $110,000 |
| 10" Cutter | N/A | $650,000 | $594,750 | $494,000 | $373,750 | $243,750 | $149,500 | $130,000 |
| 14" Cutter | N/A | $900,000 | $823,500 | $684,000 | $517,500 | $337,500 | $207,000 | $180,000 |
| 16" Cutter | N/A | $1,300,000 | $1,189,500 | $988,000 | $747,500 | $487,500 | $299,000 | $260,000 |
| 20" Cutter | N/A | $2,500,000 | $2,287,500 | $1,900,000 | $1,437,500 | $937,500 | $575,000 | $500,000 |
| 24" Cutter | N/A | $3,800,000 | $3,477,000 | $2,888,000 | $2,185,000 | $1,425,000 | $874,000 | $760,000 |
| Transport | ||||||||
| 120X30 | 150 | $230,000 | $210,450 | $174,800 | $132,250 | $86,250 | $52,900 | $46,000 |
| 140X40 | 300 | $325,000 | $297,375 | $247,000 | $186,875 | $121,875 | $74,750 | $65,000 |
| 180X54 | 425 | $775,000 | $709,125 | $589,000 | $445,625 | $290,625 | $178,250 | $155,000 |
| 250X72 Non Class | 550 | $1,400,000 | $1,281,000 | $1,064,000 | $805,000 | $525,000 | $322,000 | $280,000 |
| 250X72 Class | 750 | $3,100,000 | $2,836,500 | $2,356,000 | $1,782,500 | $1,162,500 | $713,000 | $620,000 |
| 260X72 Non Class | 575 | $1,500,000 | $1,372,500 | $1,140,000 | $862,500 | $562,500 | $345,000 | $300,000 |
| 260X72 Class | 850 | $3,200,000 | $2,928,000 | $2,432,000 | $1,840,000 | $1,200,000 | $736,000 | $640,000 |
| 300X72 Non Class | 1000 | $3,800,000 | $3,477,000 | $2,888,000 | $2,185,000 | $1,425,000 | $874,000 | $760,000 |
| 300X72 Class | 2000 | $5,500,000 | $5,032,500 | $4,180,000 | $3,162,500 | $2,062,500 | $1,265,000 | $1,100,000 |
| 400X100 Non Class | 2500 | $6,500,000 | $5,947,500 | $4,940,000 | $3,737,500 | $2,437,500 | $1,495,000 | $1,300,000 |
| 400X100 Class | 6500 | $12,000,000 | $10,980,000 | $9,120,000 | $6,900,000 | $4,500,000 | $2,760,000 | $2,400,000 |
| Crane | ||||||||
| 120X30 | 350 | $1,500,000 | $1,372,500 | $1,140,000 | $862,500 | $562,500 | $345,000 | $300,000 |
| 150X50 | 450 | $1,900,000 | $1,738,500 | $1,444,000 | $1,092,500 | $712,500 | $437,000 | $380,000 |
| 180X60 | 550 | $2,500,000 | $2,287,500 | $1,900,000 | $1,437,500 | $937,500 | $575,000 | $500,000 |
| 250X72 | 750 | $4,000,000 | $3,660,000 | $3,040,000 | $2,300,000 | $1,500,000 | $920,000 | $800,000 |
| 300X100 | 850 | $6,500,000 | $5,947,500 | $4,940,000 | $3,737,500 | $2,437,500 | $1,495,000 | $1,300,000 |
| Oil | ||||||||
| 10K | 450 | $1,900,000 | $1,738,500 | $1,444,000 | $1,092,500 | $712,500 | $437,000 | $380,000 |
| 30K | 750 | $3,200,000 | $2,928,000 | $2,432,000 | $1,840,000 | $1,200,000 | $736,000 | $640,000 |
| 80K | 1500 | $7,000,000 | $6,405,000 | $5,320,000 | $4,025,000 | $2,625,000 | $1,610,000 | $1,400,000 |
| 120K | 2500 | $8,500,000 | $7,777,500 | $6,460,000 | $4,887,500 | $3,187,500 | $1,955,000 | $1,700,000 |
| Spar (Holds) | ||||||||
| 175X26 (1000 Tons) | 400 | $1,900,000 | $1,738,500 | $1,444,000 | $1,092,500 | $712,500 | $437,000 | $380,000 |
| 195X35 (2200 Tons) | 450 | $2,200,000 | $2,013,000 | $1,672,000 | $1,265,000 | $825,000 | $506,000 | $440,000 |
| 290X35 (3000 Tons) | 550 | $3,500,000 | $3,202,500 | $2,660,000 | $2,012,500 | $1,312,500 | $805,000 | $700,000 |
| Shugart | ||||||||
| 10X5X2 | 50 | $75,000 | $68,625 | $57,000 | $43,125 | $28,125 | $17,250 | $15,000 |
| 20X10X4 | 75 | $85,000 | $77,775 | $64,600 | $48,875 | $31,875 | $19,550 | $17,000 |
| 40X12X5 | 100 | $150,000 | $137,250 | $114,000 | $86,250 | $56,250 | $34,500 | $30,000 |
| Spud | ||||||||
| 90X20 | 130 | $300,000 | $274,500 | $228,000 | $172,500 | $112,500 | $69,000 | $60,000 |
| 100X25 | 175 | $325,000 | $297,375 | $247,000 | $186,875 | $121,875 | $74,750 | $65,000 |
| 110x30 | 200 | $350,000 | $320,250 | $266,000 | $201,250 | $131,250 | $80,500 | $70,000 |
| 120X30 | 350 | $750,000 | $686,250 | $570,000 | $431,250 | $281,250 | $172,500 | $150,000 |
| 140X40 | 450 | $1,200,000 | $1,098,000 | $912,000 | $690,000 | $450,000 | $276,000 | $240,000 |
| 140X45 | 600 | $1,600,000 | $1,464,000 | $1,216,000 | $920,000 | $600,000 | $368,000 | $320,000 |
| 180X54 | 800 | $2,000,000 | $1,830,000 | $1,520,000 | $1,150,000 | $750,000 | $460,000 | $400,000 |
| 200x60 | 1000 | $2,200,000 | $2,013,000 | $1,672,000 | $1,265,000 | $825,000 | $506,000 | $440,000 |
| 250X72 | 1200 | $2,500,000 | $2,287,500 | $1,900,000 | $1,437,500 | $937,500 | $575,000 | $500,000 |
| Pile Driver | ||||||||
| 120X30 | 200 | $1,500,000 | $1,372,500 | $1,140,000 | $862,500 | $562,500 | $345,000 | $300,000 |
| 150X50 | 250 | $1,800,000 | $1,647,000 | $1,368,000 | $1,035,000 | $675,000 | $414,000 | $360,000 |
| 180X60 | 450 | $2,000,000 | $1,830,000 | $1,520,000 | $1,150,000 | $750,000 | $460,000 | $400,000 |
| 250X72 | 600 | $2,500,000 | $2,287,500 | $1,900,000 | $1,437,500 | $937,500 | $575,000 | $500,000 |
| 300X100 | 700 | $3,500,000 | $3,202,500 | $2,660,000 | $2,012,500 | $1,312,500 | $805,000 | $700,000 |
| Hopper (Holds) | ||||||||
| 175X26 (1000 Tons) | 275 | $2,300,000 | $2,104,500 | $1,748,000 | $1,322,500 | $862,500 | $529,000 | $460,000 |
| 195X35 (2200 Tons) | 325 | $2,700,000 | $2,470,500 | $2,052,000 | $1,552,500 | $1,012,500 | $621,000 | $540,000 |
| 290X35 | 450 | $4,500,000 | $4,117,500 | $3,420,000 | $2,587,500 | $1,687,500 | $1,035,000 | $900,000 |
| Shale Hopper (Holds) | ||||||||
| 175X26 (1000 Tons) | 275 | $1,500,000 | $1,372,500 | $1,140,000 | $862,500 | $562,500 | $345,000 | $300,000 |
| 195X35 (2200 Tons) | 325 | $1,700,000 | $1,555,500 | $1,292,000 | $977,500 | $637,500 | $391,000 | $340,000 |
| 290X35 (3000 Tons) | 450 | $1,900,000 | $1,738,500 | $1,444,000 | $1,092,500 | $712,500 | $437,000 | $380,000 |
| Tank | ||||||||
| 195’X35’ (10K) | 400 | $1,700,000 | $1,555,500 | $1,292,000 | $977,500 | $637,500 | $391,000 | $340,000 |
| 200’X53’ (10K) | 400 | $1,700,000 | $1,555,500 | $1,292,000 | $977,500 | $637,500 | $391,000 | $340,000 |
| 297’X54’ (30K) | 700 | $3,200,000 | $2,928,000 | $2,432,000 | $1,840,000 | $1,200,000 | $736,000 | $640,000 |
| 350’X65’ (80K) | 1200 | $4,800,000 | $4,392,000 | $3,648,000 | $2,760,000 | $1,800,000 | $1,104,000 | $960,000 |
| 400’X85’ (120K) | 3500 | $9,500,000 | $8,692,500 | $7,220,000 | $5,462,500 | $3,562,500 | $2,185,000 | $1,900,000 |
| Pressure | ||||||||
| 250X50 (16,000 Barrels) | 2000 | $3,200,000 | $2,928,000 | $2,432,000 | $1,840,000 | $1,200,000 | $736,000 | $640,000 |
| Keyway | ||||||||
| 120X30 | 200 | $200,000 | $183,000 | $152,000 | $115,000 | $75,000 | $46,000 | $40,000 |
| 140X40 | 400 | $360,000 | $329,400 | $273,600 | $207,000 | $135,000 | $82,800 | $72,000 |
| 180X54 | 500 | $720,000 | $658,800 | $547,200 | $414,000 | $270,000 | $165,600 | $144,000 |
| 250X72 Non Class | 400 | $1,440,000 | $1,317,600 | $1,094,400 | $828,000 | $540,000 | $331,200 | $288,000 |
| 250X72 Class | 600 | $2,320,000 | $2,122,800 | $1,763,200 | $1,334,000 | $870,000 | $533,600 | $464,000 |
| 260X72 Non Class | 400 | $1,520,000 | $1,390,800 | $1,155,200 | $874,000 | $570,000 | $349,600 | $304,000 |
| 260X72 Class | 800 | $2,560,000 | $2,342,400 | $1,945,600 | $1,472,000 | $960,000 | $588,800 | $512,000 |
| 300X100 Non Class | 1200 | $2,560,000 | $2,342,400 | $1,945,600 | $1,472,000 | $960,000 | $588,800 | $512,000 |
| 300X100 Class | 2400 | $5,120,000 | $4,684,800 | $3,891,200 | $2,944,000 | $1,920,000 | $1,177,600 | $1,024,000 |
| 400X100 Non Class | 3000 | $4,800,000 | $4,392,000 | $3,648,000 | $2,760,000 | $1,800,000 | $1,104,000 | $960,000 |
| 400X100 Class | 6000 | $9,600,000 | $8,784,000 | $7,296,000 | $5,520,000 | $3,600,000 | $2,208,000 | $1,920,000 |
| Industrial | ||||||||
| 120X30 | 200 | $250,000 | $228,750 | $190,000 | $143,750 | $93,750 | $57,500 | $50,000 |
| 140X40 | 400 | $450,000 | $411,750 | $342,000 | $258,750 | $168,750 | $103,500 | $90,000 |
| 180X54 | 600 | $900,000 | $823,500 | $684,000 | $517,500 | $337,500 | $207,000 | $180,000 |
| 250X72 Non Class | 400 | $1,800,000 | $1,647,000 | $1,368,000 | $1,035,000 | $675,000 | $414,000 | $360,000 |
| 250X72 Class | 600 | $2,900,000 | $2,653,500 | $2,204,000 | $1,667,500 | $1,087,500 | $667,000 | $580,000 |
| 260X72 Non Class | 400 | $1,900,000 | $1,738,500 | $1,444,000 | $1,092,500 | $712,500 | $437,000 | $380,000 |
| 260X72 Class | 800 | $3,000,000 | $2,745,000 | $2,280,000 | $1,725,000 | $1,125,000 | $690,000 | $600,000 |
| 300X100 Non Class | 1200 | $3,200,000 | $2,928,000 | $2,432,000 | $1,840,000 | $1,200,000 | $736,000 | $640,000 |
| 300X100 Class | 2400 | $6,400,000 | $5,856,000 | $4,864,000 | $3,680,000 | $2,400,000 | $1,472,000 | $1,280,000 |
| 400X100 Non Class | 3000 | $6,000,000 | $5,490,000 | $4,560,000 | $3,450,000 | $2,250,000 | $1,380,000 | $1,200,000 |
| 400X100 Class | 6000 | $12,000,000 | $10,980,000 | $9,120,000 | $6,900,000 | $4,500,000 | $2,760,000 | $2,400,000 |
| Pontoon | ||||||||
| 30X11X2 | 100 | $6,500.00 | $5,947.50 | $4,940.00 | $3,737.50 | $2,437.50 | $1,495.00 | $1,300.00 |
| 60X15X3 | 200 | $15,000.00 | $13,725.00 | $11,400.00 | $8,625.00 | $5,625.00 | $3,450.00 | $3,000.00 |
| 40X12X3 | 150 | $12,000.00 | $10,980.00 | $9,120.00 | $6,900.00 | $4,500.00 | $2,760.00 | $2,400.00 |
| Dry Dock | ||||||||
| 100' | N/A | $1,900,000 | $1,738,500 | $1,444,000 | $1,092,500 | $712,500 | $437,000 | $380,000 |
| 200' | N/A | $2,600,000 | $2,379,000 | $1,976,000 | $1,495,000 | $975,000 | $598,000 | $520,000 |
| 300' | N/A | $3,900,000 | $3,568,500 | $2,964,000 | $2,242,500 | $1,462,500 | $897,000 | $780,000 |
| 500' | N/A | $6,500,000 | $5,947,500 | $4,940,000 | $3,737,500 | $2,437,500 | $1,495,000 | $1,300,000 |
| Quarter | ||||||||
| 10 Person | 200 | $40,000 | $36,600 | $30,400 | $23,000 | $15,000 | $9,200 | $8,000 |
| 25 Person | 300 | $50,000 | $45,750 | $38,000 | $28,750 | $18,750 | $11,500 | $10,000 |
| 50 Person | 450 | $100,000 | $91,500 | $76,000 | $57,500 | $37,500 | $23,000 | $20,000 |
| 300 Person | 550 | $1,500,000 | $1,372,500 | $1,140,000 | $862,500 | $562,500 | $345,000 | $300,000 |
| 500 Person | 650 | $4,000,000 | $3,660,000 | $3,040,000 | $2,300,000 | $1,500,000 | $920,000 | $800,000 |
| Utility Barge | ||||||||
| 30X11X2 | 50 | $9,500.00 | $8,692.50 | $7,220.00 | $5,462.50 | $3,562.50 | $2,185.00 | $1,900.00 |
| 40X12X3 | 100 | $22,000.00 | $20,130.00 | $16,720.00 | $12,650.00 | $8,250.00 | $5,060.00 | $4,400.00 |
| 60X15X3 | 200 | $38,000.00 | $34,770.00 | $28,880.00 | $21,850.00 | $14,250.00 | $8,740.00 | $7,600.00 |
| Freight | ||||||||
| 120X30 | 200 | $240,000 | $219,600 | $182,400 | $138,000 | $90,000 | $55,200 | $48,000 |
| 140X40 | 350 | $450,000 | $411,750 | $342,000 | $258,750 | $168,750 | $103,500 | $90,000 |
| 160X50 | 400 | $530,000 | $484,950 | $402,800 | $304,750 | $198,750 | $121,900 | $106,000 |
| 180X54 | 450 | $900,000 | $823,500 | $684,000 | $517,500 | $337,500 | $207,000 | $180,000 |
| 250X72 Non Class | 600 | $1,500,000 | $1,372,500 | $1,140,000 | $862,500 | $562,500 | $345,000 | $300,000 |
| 250X72 Class | 800 | $2,700,000 | $2,470,500 | $2,052,000 | $1,552,500 | $1,012,500 | $621,000 | $540,000 |
| 260X72 Non Class | 500 | $1,600,000 | $1,464,000 | $1,216,000 | $920,000 | $600,000 | $368,000 | $320,000 |
| 260X72 Class | 900 | $2,900,000 | $2,653,500 | $2,204,000 | $1,667,500 | $1,087,500 | $667,000 | $580,000 |
| 300X100 Non Class | 1500 | $3,100,000 | $2,836,500 | $2,356,000 | $1,782,500 | $1,162,500 | $713,000 | $620,000 |
| 300X100 Class | 2000 | $5,000,000 | $4,575,000 | $3,800,000 | $2,875,000 | $1,875,000 | $1,150,000 | $1,000,000 |
| 400X100 Non Class | 4000 | $6,500,000 | $5,947,500 | $4,940,000 | $3,737,500 | $2,437,500 | $1,495,000 | $1,300,000 |
| 400X100 Class | 6000 | $10,900,000 | $9,973,500 | $8,284,000 | $6,267,500 | $4,087,500 | $2,507,000 | $2,180,000 |
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2323.
HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:924 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 13:764 (December 1987), LR 14:872 (December 1988), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 19:212 (February 1993), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), LR 23:204 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:479 (March 1998), LR 25:312 (February 1999), LR 26:506 (March 2000), LR 27:425 (March 2001), LR 28:518 (March 2002), LR 29:368 (March 2003), LR 30:487 (March 2004), LR 31:715 (March 2005), LR 32:430 (March 2006), LR 33:490 (March 2007), LR 34:678 (April 2008), LR 35:492 (March 2009), LR 36:772 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 37:1394 (May 2011), LR 38:802 (March 2012), LR 39:490 (March 2013), LR 40:530 (March 2014), LR 41:673 (April 2015), LR 42:746 (May 2016), LR 43:652 (April 2017), LR 44:579 (March 2018), LR 45:533 (April 2019), LR 46:560 (April 2020), LR 47:460 (April 2021), LR 48:1522 (June 2022) , LR 49:1040 (June 2023), LR 50:355 (March 2024), LR 51:380 (March 2025), LR 52:956 (June 2026).