- (1) The Bureau of Labor Statistics CPI-U annual averages can be accessed at the website http://stats.bls.gov/cpi. The following tables contain the annual averages and percentage changes in annual averages for computation of consumer price index adjustments to the installation and memorial care fees: Base Period 1967 = 100 Annual Percentage Change in Year Average Annual Average 1980 246.8 1981 272.4 10.4% 1982 289.1 6.1% 1983 298.4 3.2% 1984 311.1 4.3% 1985 322.2 3.6% 1986 328.4 1.9% 1987 340.4 3.7% Base Period 1982–84 = 100 1987 113.6 1988 118.3 4.1% 1989 124.0 4.8% 1990 130.7 5.4% 1991 136.2 4.2% 1992 140.3 3.0% 1993 144.5 3.0% 1994 148.2 2.6% 1995 152.4 2.8% 1996 156.9 3.0% 1997 160.5 2.3% 1998 163.0 1.6% 1999 166.6 2.2% 2000 172.2 3.4% 2001 177.1 2.8% 2002 179.9 1.6% 2003 184.0 2.3% 2004 188.9 2.7% 2005 195.3 3.4% 2006 201.6 3.2%
(2) The following rules apply when a cemetery owner calculates either a commodity installation fee in accordance with T.C.A. § 46-2-101(b) or a fee for memorial care. Calculations shall be rounded to the nearest cent.
- (a) If the commodity is an erect or flat marker and requires the use of a base, the calculation shall be based upon the ground covered by the base only.
- (b) Beginning with the December 31, 1981 calculation, the annual calculations shall use the CPI-U table contained in this rule, with the base period of 1967=100. The initial fee of $0.10 shall be multiplied by the percentage change from the 1980 annual average to the 1981 annual average. That product shall be added to the initial fee of ten cents ($0.10) to obtain the fee for 1982. Each subsequent year’s calculation shall employ the same method, regardless of the base period of the table then in use.
- (c) Beginning with the December 31, 1988 calculation, the annual calculations shall use the CPI-U table contained in this rule, with the base period of 1982-84=100. The values for both the 1988 annual average and the 1987 average shall come from this table.
- (3) The methods of adjustment listed in subparagraphs (2)(b) and (c) above shall also be used by the Commissioner in adjusting procurement costs pursuant to T.C.A. § 46-1-207(e)(1). These calculations shall be rounded to the nearest dollar.
Authority: T.C.A. §§ 46-1-204(c), 46-1-206, 46-1-207(e)(1), 46-1-301(b), and 46-2-101(b)(2). Administrative History: Original rule filed October 22, 2002; effective January 5, 2003. Repeal and new rule filed November 2, 2007; effective January 16, 2008.