Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax...

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Dave Hardy Secretary of Revenue STATE TAX DEPTMENT TO ALL COUNTY ASSESSORS STATE OF WEST VIRGINIA Ladies and Gentlemen: June 15, 2020 Dale W. Steager State Tax Coissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables r Tax Year 2021. Also included is a copy of the detailed list of the North American Industry Classification System (NAICS) codes. Please note that regardless of the NAICS code applied to the business account, all fuiture, fixtures, and leasehold improvements will be Trend Table No. 30 and Percent Good Table No. 4. All computer equipment will be Trend Table No. 47 and Percent Good Table No. 2. Should you have any questions or require additional inrmation, please contact Nita King of our Appraisal Seices Unit at 304-627-2110. LB/mp Enclosures Sincerely, Leroy E. Barker Assistant Director Propey Tax Division Prope T Division P.O. Box 2389 Charleston, 25328-2389 Phone 304-558-3940 F 304-558-1843

Transcript of Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax...

Page 1: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

Dave Hardy Secretary of Revenue

STATE TAX DEPARTMENT

TO ALL COUNTY ASSESSORS STATE OF WEST VIRGINIA

Ladies and Gentlemen:

June 15, 2020

Dale W. Steager State Tax Commissioner

Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021. Also included is a copy of the detailed list of the North American Industry Classification System (NAICS) codes.

Please note that regardless of the NAICS code applied to the business account, all furniture, fixtures, and leasehold improvements will be Trend Table No. 30 and Percent Good Table No. 4. All computer equipment will be Trend Table No. 47 and Percent Good Table No. 2.

Should you have any questions or require additional information, please contact Nita King of our Appraisal Services Unit at 304-627-2110.

LB/mp

Enclosures

Sincerely,

Leroy E. Barker Assistant Director Property Tax Division

Property Tax Division P.O. Box 2389

Charleston, VIV 25328-2389 Phone 304-558-3940 FAX 304-558-1843

Page 2: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/23/2020 12:35 PM Trend Schedule 2020 Page 1 of 7

1 2 3 4 5 6 72020 1.00 1.00 1.00 1.00 1.00 1.00 1.00 20202019 1.00 1.00 1.01 1.00 1.00 1.00 1.00 20192018 1.02 1.02 1.02 1.02 1.02 1.03 1.02 20182017 1.06 1.06 1.06 1.06 1.06 1.06 1.05 20172016 1.08 1.08 1.07 1.09 1.08 1.08 1.07 20162015 1.07 1.07 1.07 1.08 1.08 1.07 1.06 20152014 1.07 1.09 1.09 1.09 1.08 1.07 20142013 1.08 1.10 1.10 1.11 1.09 1.09 20132012 1.08 1.13 1.11 1.11 1.09 1.10 20122011 1.16 1.14 1.14 1.12 1.13 20112010 1.19 1.18 1.17 1.16 1.16 20102009 1.17 1.17 1.15 20092008 1.20 1.20 1.18 20082007 1.23 1.23 20072006 1.28 1.31 20062005 1.33 1.37 20052004 1.49 20042003 1.54 20032002 1.57 20022001 1.58 20012000 20001999 19991998 19981997 19971996 19961995 19951994 19941993 19931992 19921991 19911990 19901989 19891988 19881987 19871986 19861985 19851984 19841983 19831982 19821981 1981

7/1/2020

TRENDSCHEDULE2020

Page 3: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/23/2020 12:35 PM Trend Schedule 2020 Page 2 of 7

8 9 10 11 12 13 142020 1.00 1.00 1.00 1.00 1.00 1.00 1.00 20202019 1.00 1.00 1.00 1.00 1.00 1.00 1.01 20192018 1.02 1.02 1.02 1.02 1.03 1.02 1.02 20182017 1.06 1.06 1.06 1.05 1.05 1.07 1.06 20172016 1.08 1.09 1.09 1.07 1.07 1.09 1.08 20162015 1.08 1.08 1.08 1.07 1.06 1.09 1.07 20152014 1.09 1.09 1.09 1.11 1.08 20142013 1.10 1.11 1.11 1.13 1.10 20132012 1.11 1.12 1.12 1.15 1.11 20122011 1.15 1.15 1.15 1.14 20112010 1.18 1.18 1.19 1.18 20102009 1.18 1.19 20092008 1.20 1.21 20082007 1.25 1.26 20072006 1.34 1.34 20062005 1.41 1.40 20052004 1.51 20042003 1.57 20032002 1.59 20022001 1.60 20012000 20001999 19991998 19981997 19971996 19961995 19951994 19941993 19931992 19921991 19911990 19901989 19891988 19881987 19871986 19861985 19851984 19841983 19831982 19821981 1981

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TRENDSCHEDULE2020

Page 4: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/23/2020 12:35 PM Trend Schedule 2020 Page 3 of 7

15 16 17 18 19 20 212020 1.00 1.00 1.00 1.00 1.00 1.00 1.00 20202019 1.01 1.00 1.01 0.99 0.99 1.00 1.00 20192018 1.02 1.02 1.02 1.03 1.02 1.02 1.02 20182017 1.04 1.06 1.05 1.07 1.07 1.06 1.05 20172016 1.05 1.08 1.07 1.09 1.06 1.08 1.07 20162015 1.05 1.07 1.07 1.07 1.06 1.07 1.06 20152014 1.07 1.08 1.09 1.07 1.06 1.08 1.07 20142013 1.08 1.10 1.10 1.07 1.05 1.09 1.08 20132012 1.10 1.11 1.12 1.06 1.07 1.10 1.09 20122011 1.14 1.14 1.15 1.09 1.13 1.13 1.12 20112010 1.17 1.17 1.18 1.15 1.12 1.17 1.15 20102009 1.17 1.13 20092008 1.19 1.15 20082007 1.24 1.20 20072006 1.33 1.29 20062005 1.40 1.37 20052004 20042003 20032002 20022001 20012000 20001999 19991998 19981997 19971996 19961995 19951994 19941993 19931992 19921991 19911990 19901989 19891988 19881987 19871986 19861985 19851984 19841983 19831982 19821981 1981

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TRENDSCHEDULE2020

Page 5: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/23/2020 12:35 PM Trend Schedule 2020 Page 4 of 7

22 23 24 25 26 27 282020 1.00 1.00 1.00 1.00 1.00 1.00 1.00 20202019 1.00 1.00 1.01 1.00 1.00 1.00 1.00 20192018 1.03 1.02 1.02 1.02 1.03 1.02 1.02 20182017 1.06 1.06 1.05 1.06 1.07 1.05 1.06 20172016 1.08 1.08 1.07 1.08 1.09 1.07 1.08 20162015 1.07 1.07 1.07 1.07 1.08 1.06 1.07 20152014 1.08 1.09 1.08 1.09 1.07 20142013 1.10 1.11 1.10 1.11 1.08 20132012 1.11 1.12 1.10 1.11 1.09 20122011 1.14 1.15 1.14 1.15 1.13 20112010 1.17 1.18 1.17 1.18 1.16 20102009 1.19 1.16 1.14 20092008 1.21 1.20 1.18 20082007 1.25 20072006 1.32 20062005 1.37 20052004 1.45 20042003 1.49 20032002 1.51 20022001 1.52 20012000 20001999 19991998 19981997 19971996 19961995 19951994 19941993 19931992 19921991 19911990 19901989 19891988 19881987 19871986 19861985 19851984 19841983 19831982 19821981 1981

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TRENDSCHEDULE2020

Page 6: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/23/2020 12:35 PM Trend Schedule 2020 Page 5 of 7

29 30 31 32 33 34 352020 1.00 1.00 1.00 1.00 1.00 1.00 1.00 20202019 1.01 1.00 1.01 1.00 1.00 1.00 1.00 20192018 1.02 1.02 1.02 1.02 1.02 1.02 1.03 20182017 1.05 1.06 1.05 1.06 1.06 1.06 1.06 20172016 1.07 1.09 1.07 1.09 1.08 1.08 1.08 20162015 1.07 1.07 1.06 1.09 1.07 1.07 1.07 20152014 1.08 1.08 1.08 1.10 1.08 1.08 20142013 1.09 1.09 1.09 1.12 1.09 1.10 20132012 1.11 1.11 1.09 1.14 1.10 1.11 20122011 1.13 1.12 1.17 1.13 1.14 20112010 1.18 1.15 1.21 1.17 1.18 20102009 1.21 1.15 20092008 1.23 1.19 20082007 1.25 20072006 1.32 20062005 1.38 20052004 20042003 20032002 20022001 20012000 20001999 19991998 19981997 19971996 19961995 19951994 19941993 19931992 19921991 19911990 19901989 19891988 19881987 19871986 19861985 19851984 19841983 19831982 19821981 1981

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TRENDSCHEDULE2020

Page 7: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/23/2020 12:35 PM Trend Schedule 2020 Page 6 of 7

36 37 38 39 40 41 422020 1.00 1.00 1.00 1.00 1.00 1.00 1.00 20202019 1.00 1.00 1.00 1.01 1.00 1.00 1.00 20192018 1.02 1.02 1.02 1.02 1.02 1.02 1.02 20182017 1.05 1.06 1.06 1.06 1.05 1.06 1.05 20172016 1.06 1.08 1.08 1.08 1.08 1.08 1.07 20162015 1.05 1.07 1.07 1.08 1.07 1.08 1.06 20152014 1.06 1.07 1.08 1.09 1.08 1.09 1.07 20142013 1.07 1.08 1.10 1.11 1.09 1.11 1.08 20132012 1.07 1.08 1.11 1.13 1.09 1.12 1.09 20122011 1.11 1.11 1.16 1.15 1.12 20112010 1.13 1.14 1.19 1.18 1.16 20102009 1.12 1.13 20092008 1.16 1.18 20082007 1.22 20072006 1.30 20062005 1.37 20052004 20042003 20032002 20022001 20012000 20001999 19991998 19981997 19971996 19961995 19951994 19941993 19931992 19921991 19911990 19901989 19891988 19881987 19871986 19861985 19851984 19841983 19831982 19821981 1981

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TRENDSCHEDULE2020

Page 8: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/23/2020 12:35 PM Trend Schedule 2020 Page 7 of 7

43 44 45 46 472020 1.00 1.00 1.00 1.00 1.00 20202019 1.00 1.00 1.00 1.00 1.00 20192018 1.03 1.00 1.02 1.02 1.00 20182017 1.06 1.00 1.05 1.06 1.00 20172016 1.08 1.00 1.07 1.09 1.00 20162015 1.06 1.00 1.05 1.08 1.00 20152014 1.07 1.00 1.06 1.09 20142013 1.08 1.00 1.07 1.10 20132012 1.08 1.00 1.08 1.11 20122011 1.11 1.00 1.11 1.14 20112010 1.15 1.00 1.13 1.17 20102009 1.14 1.00 1.12 1.17 20092008 1.18 1.00 1.15 1.20 20082007 1.00 1.24 20072006 1.00 1.30 20062005 1.00 1.36 20052004 1.00 1.46 20042003 1.00 1.50 20032002 1.00 1.53 20022001 1.00 1.54 20012000 1.00 1.55 20001999 1.57 19991998 1.58 19981997 1.59 19971996 1.61 19961995 1.64 19951994 1.69 19941993 1.74 19931992 1.78 19921991 1.83 19911990 1.98 19901989 2.10 19891988 19881987 19871986 19861985 19851984 19841983 19831982 19821981 1981

7/1/2020

TRENDSCHEDULE2020

Page 9: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/24/2020 1:20 PM Normal Depreciation Percentage Page 1 of 1

Exepctancy 2 3 4 5 6 7 8 9

EffectiveAge 5 YEARS 8 YEARS 10 YEARS 12 YEARS 15 YEARS 20 YEARS 25 YEARS 30 YEARS

2020 15.00 10.00 8.00 6.00 5.00 3.00 2.00 2.002019 31.00 21.00 16.00 13.00 10.00 7.00 5.00 3.002018 48.00 33.00 24.00 20.00 15.00 10.00 7.00 5.002017 66.00 46.00 33.00 27.00 21.00 14.00 10.00 7.002016 77.00 57.00 42.00 34.00 27.00 18.00 13.00 9.002015 82.00 67.00 51.00 42.00 32.00 22.00 16.00 11.002014 74.00 61.00 50.00 38.00 26.00 19.00 14.002013 78.00 70.00 57.00 45.00 30.00 22.00 16.002012 80.00 76.00 64.00 51.00 35.00 25.00 18.002011 79.00 71.00 57.00 40.00 29.00 21.002010 80.00 76.00 63.00 45.00 32.00 24.002009 78.00 69.00 50.00 36.00 26.002008 80.00 74.00 55.00 40.00 29.002007 77.00 60.00 44.00 32.002006 79.00 65.00 48.00 35.002005 80.00 69.00 52.00 39.002004 73.00 56.00 42.002003 76.00 61.00 46.002002 78.00 66.00 49.002001 79.00 70.00 53.002000 80.00 70.00 53.001999 74.00 60.001998 74.00 60.001997 77.00 66.001996 77.00 66.001995 79.00 72.001994 72.001993 77.001992 77.001991 79.001990 79.001989 80.001988 80.001987

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NORMAL DEPRECIATION PERCENTAGE

Page 10: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/23/2020 12:39 PM Percent Good Table Page 1 of 1

Exepctancy 2 3 4 5 6 7 8 9

EffectiveAge 5 YEARS 8 YEARS 10 YEARS 12 YEARS 15 YEARS 20 YEARS 25 YEARS 30 YEARS

2020 85.00 90.00 92.00 94.00 95.00 97.00 98.00 98.002019 69.00 79.00 84.00 87.00 90.00 93.00 95.00 97.002018 52.00 67.00 76.00 80.00 85.00 90.00 93.00 95.002017 34.00 54.00 67.00 73.00 79.00 86.00 90.00 93.002016 23.00 43.00 58.00 66.00 73.00 82.00 87.00 91.002015 18.00 33.00 49.00 58.00 68.00 78.00 84.00 89.002014 26.00 39.00 50.00 62.00 74.00 81.00 86.002013 22.00 30.00 43.00 55.00 70.00 78.00 84.002012 20.00 24.00 36.00 49.00 65.00 75.00 82.002011 21.00 29.00 43.00 60.00 71.00 79.002010 20.00 24.00 37.00 55.00 68.00 76.002009 22.00 31.00 50.00 64.00 74.002008 20.00 26.00 45.00 60.00 71.002007 23.00 40.00 56.00 68.002006 21.00 35.00 52.00 65.002005 20.00 31.00 48.00 61.002004 27.00 44.00 58.002003 24.00 39.00 54.002002 22.00 34.00 51.002001 21.00 30.00 47.002000 20.00 30.00 47.001999 26.00 40.001998 26.00 40.001997 23.00 34.001996 23.00 34.001995 21.00 28.001994 28.001993 23.001992 23.001991 21.001990 21.001989 20.001988 20.0019871986

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PERCENT GOOD TABLE

Page 11: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

NOTE: When entering the NAICS detail number, a five-digit number is requiredAccordingly, leading zeros should be used when necessary.

NOTE: Please note that Trend Table No. 30 and Percent Good Table No. 4 apply toall furniture, fixtures, leasehold improvements regardless of the NAICS detailnumber. Trend Table No. 47 and Percent Good Table No. 2 apply to all computer equipment regardless of the NAICS detail number.

NAICSCLASSIFICATIONCODES

Page 12: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/24/2020 11:51 AM NAICS Data Page 1 of 11

TRENDTABLE

PERCENTGOODTABLE

AGRICULTURE,FORESTRY,FISHINGANDHUNTING

1110 CROPPRODUCTION1111 Oilseed and Grain Farming 3 41112 Vegetable and Melon Farming 3 41113 Fruit and Tree Nut Farming 3 41114 Greenhouse, Nursery, & Floriculture Product 3 41119 Other Crop Farming 3 4

1120 ANIMALPRODUCTION1121 Cattle Ranching and Farming 3 41122 Hog and Pig Farming 3 41123 Poultry and Egg Production 3 41124 Sheep and Goat Farming 3 41125 Animal Aquaculture 3 41129 Other Animal Production 3 4

1130 FORESTRYANDLOGGING1131 Timber Tract Operations N N1132 Forest Nurseries & Gathering Forest Products N N1133 Logging 22 2

1140 FISHING,HUNTINGANDTRAPPING1141 Fishing N N1142 Hunting and Traping N N

1150 AGRICULTURE&FORESTRYSUPPORTACTIVITIES1151 Support Activities for Crop Production 3 41152 Support Activities for Animal Production 3 41153 Support Activities for Forestry 3 41154 Cotton Ginning 4 5

MINING

2110 OILANDGASEXTRACTION2111 Oil and Gas Extraction 33 22112 Crude Petroleum and Natural Gas 34 6

2120 MINING(EXCEPTOILANDGAS)2121 Coal Mining 26 42122 Metal Ore Mining 26 42123 Nonmetallic Mineral Mining and Quarrying 26 42124 Coal Preparation Plants 44 7

2131 SUPPORTACTIVITIESFORMINING2131 Support Activities for Mining 26 4

2210 UTILITIES2211 Electric Power Generation, Transformer & Distribution 46 92212 Natural Gas Distribution 46 92213 Water Sewage and Other Systems 3 4

DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

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Page 13: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/24/2020 11:51 AM NAICS Data Page 2 of 11

TRENDTABLE

PERCENTGOODTABLE

DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

CONSTRUCTION

2330 BUILDING,DEVELOPING,&GENERALCONTRACTING2331 Land Subdivision and Land Development 11 22332 Residential Building Construction 11 22333 Nonresidential Building Construction 11 2

2340 HEAVYCONSTRUCTION2341 Highway, Street, Bridge & Tunnel Construction 11 22349 Other Heavy Construction 11 2

2350 SPECIALTRADECONTRACTORS2351 Plumbing, Heating & AC Contractors 11 22352 Painting, and Wall Covering Contractors 11 22353 Electrical Contractors 11 22354 Masonry/Drywall Insulation/Tile Contractors 11 22355 Carpentry and Floor Contractors 11 22356 Roofing, Siding and Sheet Metal Contractors 11 22357 Concrete Contractors 11 22358 Water Well Drilling Contractors 1 22359 Other Special Trade Contractors 11 2

MANUFACTURING

3110 FOODMANUFACTURING3111 Animal Food Manufacturing 42 53112 Grain and Oilseed Miling 42 53113 Sugar and Confectionary Product Manufacturing 15 53114 Fruit & Veg Preserving & Specialty Food Manufacturing 42 53115 Dairy Product Manufacturing 42 53116 Animal Slaughtering and Processing 42 53117 Seafood Product Preparation and Packaging 42 53118 Bakeries and Tortilla Manufacturing 42 53119 Other Food Manufacturing 42 5

3120 BEVERAGEANDTOBACCOPRODUCTMANUFACTURING3121 Beverage Manufacturing 42 53122 Tobacco Manufacturing 5 5

3130 TEXTILEMILLS3131 Fiber, Yarn, and Thread Mills 39 43132 Fabric Mills 39 43133 Textile/Fabric Finishing/Fabric Coating Mills 39 4

3140 TEXTILEPRODUCTMILLS3141 Textile Furnishings Mills 38 43149 Other Textile Product Mills 38 4

3150 APPARELMANUFACTURING3151 Apparel Knitting Mills 39 43152 Cut and Sew Apparel Manufacturing 39 43159 Apparel Accessories & Other Apparel Manufacturing 39 4

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Page 14: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/24/2020 11:51 AM NAICS Data Page 3 of 11

TRENDTABLE

PERCENTGOODTABLE

DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

3160 LEATHERANDALLIEDPRODUCTMANUFACTURING3161 Leather and Hide Tanning and Finishing 4 53162 Footwear Manufacturing 4 53169 Other Leather & Allied Product Manufacturing 4 5

3210 WOODPRODUCTMANUFACTURING3211 Sawmills and Wood Preservation 41 43212 Veneer, Plywood & Engineered Wood Product Mfg. 41 43219 Other Wood Product Manufacturing 41 4

3220 PAPERMANUFACTURING3221 Pulp, Paper and Paperboard Mills 32 53222 Converted Paper Product Manufacturing 31 4

3230 PRINTINGANDRELATEDSUPPORTACTIVITIES3231 Printing and Related Support Activities 45 5

3240 PETROLEUMANDCOALPRODUCTSMANUFACTURING3241 Petroleum and Coal Products Manufacturing 34 6

3250 CHEMICALMANUFACTURING3251 Basic Chemical Manufacturing 9 43252 Resin, Syn Rubber, Art & Syn Fibers/Fill Manufacturing 9 43253 Pesticide, Fertilizer & Other Ag Chemical Manufacturing 9 43254 Pharmaceutical and Medicine Manufacturing 9 43255 Paint, Coating and Adhesive Manufacturing 9 43256 Soap, Cleaners, & Toliet Preparation Manufacturing 9 43259 Other Chemical Product & Preparation Manufacturing 9 4

3260 PLASTICS&RUBBERPRODUCTSMANUFACTURING3261 Plastics Product Manufacturing 3 43262 Rubber Product Manufacturing 36 6

3270 NONMETALLICMINERALPRODUCTMANUFACTURING3271 Clay Product and Refractory Manufacturing 10 63272 Glass and Glass Product Manufacturing 18 63273 Cement Manufacturing 10 73274 Lime and Gypsum Product Manufacturing 10 63275 Concrete Products General 10 63219 Other Nonmetallic Mineral Product Manufacturing 10 6

3310 PRIMARYMETALMANUFACTURING3311 Iron & Steel Mills & Ferroalloy Manufacturing 18 63312 Steel Product Manufacturing from Purchased Steel 18 63313 Alumina & Aluminum Production & Processing 18 63314 Nonferrous (exe. Alum)Production and Procesing 18 63315 Foundaries 18 6

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Page 15: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/24/2020 11:51 AM NAICS Data Page 4 of 11

TRENDTABLE

PERCENTGOODTABLE

DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

3320 FABRICATEDMETALPRODUCTMANUFACTURING3321 Forging and Stamping 25 53322 Cutlery and Handtool Manufacturing 25 53323 Architectural & Structural Metals Manufacturing 25 53324 Boiler, Tank & Shipping Container 25 53325 Hardware Manufacturing 25 53326 Spring and Wire Product Manufacturing 25 53327 Machine Shops, Turned Products, Screw, Nut, Bolt Mfg. 25 53328 Coating/Engrave/Heat Treating & Other Activity 25 53329 Other Fabric and Metal Product Manufacturing 25 5

3330 MACHINERYMANUFACTURING3331 Ag, Construction & Mining Machinery Manufacturing 3 43332 Industrial Machinery Manufacturing 3 43333 Commercial & Service Industry Machinery Manufacturing 3 43334 HVAC & Commercial Refrigeration Equip. Manufacturing 3 43335 Metalworking Machinery Manufacturing 3 43336 Engine, Turbine & Power Transmission Equip. Manufacturing 3 43339 Other General Purpose Machinery Manufacturing 3 4

3340 COMPUTER&ELECTRONICPRODUCTMANUFACTURING3341 Computer & Peripheral Equipment Manufacturing 12 23342 Communications Equipment Manufacturing 12 23343 Audio & Video Equipment Manufacturing 12 23344 Semiconductor & Other Electronic Component Manufacturing 12 23345 Nav/Measuring/Medical/Control Instruments Manufacturing 12 23346 Manufacturing & Reproducing Magnetic & Optical Media 12 2

3350 ELECTRIALEQUIP,APPLIANCE&COMPONENTMFG.3351 Electronic Lighting Equipment Manufacturing 14 43352 Household Appliance Manufacturing 14 43353 Electrical Equipment Manufacturing 14 43359 Other Electrical & Equipment & Component Manufacturing 13 3

3360 TRANSPORTATIONEQUIPMENTMANUFACTURING3361 Motor Vehicle Manufacturing 43 53362 Motor Vehicle Body and Trailer Manufacturing 43 53363 Motor Vehicle Parts Manufacturing 43 53364 Aerospace Product and Parts Manufacturing 43 53365 Railroad Rolling Stock Manufacturing 43 53366 Ship and Boat Building 43 53369 Other Transportation Equipment Manufacturing 43 5

3370 FURNITURE&RELATEDPRODUCTMANUFACTURING3371 HH & Institutional Furniture & KL Cabinet Manufacturing 30 43372 Office Furniture (Including Fixtures) Manufacturing 30 43379 Other Furniture Related Product Manufacturing 30 4

3390 MISCELLANEOUSMANUFACTURING3391 Medical Equipment & Supplies Manufacturing 4 53399 Other Miscellaneous Manufacturing 4 5

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Page 16: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/24/2020 11:51 AM NAICS Data Page 5 of 11

TRENDTABLE

PERCENTGOODTABLE

DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

WHOLESALETRADE

4210 WHOLESALETRADE,DURABLEGOODS4211 Motor Vehicle/Motor Vehicle Pt & Supply Wholesalers 2 34212 Furniture & Home Furnishing Wholesalers 2 34213 Lumber & Other Construction Material Wholesalers 2 34214 Professional & Commercial Equipment & Supply Wholesalers 2 34215 Metal & Mineral (Exe Petroleum)Wholesalers 2 34216 Eleactrical Goods Wholesalers 2 34217 Hardware & Plumb & Heating Equipment & Suply Wholesalers 2 34218 Machinery, Equipment & Supplies Wholesalers 2 34219 Miscellaneous durable Goods Wholesalers 2 3

4220 WHOLESALETRADE,NONDURABLEGOODS4221 Paper & Paper Product Wholesalers 2 34222 Drugs & Druggists' Sundries Wholesalers 2 34223 Apparel, Piece Goods, and Notions Wholesalers 2 34224 Grocery & Related Product Wholesalers 2 34225 Farm Product Raw Material Wholesalers 2 34226 Chemical & Allied Product Wholesalers 2 34227 Petroleum and Petroleum Products Wholesalers 2 34228 Beer/Wine/Distilled Alcoholic Beverage Wholesalers 2 34229 Miscellaneous Nondurable Goods Wholesalers 2 3

RETAILTRADE

4410 MOTORVEHICLE&PARTSDEALERS4411 Automobile Dealers 2 34412 Other Motor Vehicle Dealers 2 34413 Automobile Parts, Accessories, & Tire Stores 38 3

4420 FURNITURE&HOMEFURNISHINGSSTORES4421 Furniture Stores 38 34422 Home Furnishings Stores 38 3

4430 ELECTRONICANDAPPLIANCESTORES4431 Electronic and Appliance Stores 38 3

4440 BLDG.MATERIAL&GARDENEQUIP.&SUPPLYDEALERS4441 Building Material & Supplies Dealers and Mobile Home Dealers 2 34442 Lawn & Garden Equipment and Supplies Stores 2 3

4450 FOODANDBEVERAGESTORES4451 Grocery Stores 38 34452 Specialty Food Stores 38 34453 Beer, Wine and Liquor Stores 38 3

4460 HEALTHANDPERSONALCARESTORES4461 Health and Personal Care Stores 38 3

4470 GASOLINESTATIONS4471 Gasoline Stations 2 3

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Page 17: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

6/24/2020 11:51 AM NAICS Data Page 6 of 11

TRENDTABLE

PERCENTGOODTABLE

DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

4480 CLOTHINGANDCLOTHINGACCESSORIESSTORES4481 Clothing Stores 38 34482 Shoe Stores 38 34483 Jewelry, Luggage and Leather Goods Stores 38 3

4510 SPORTINGGOODS,HOBBY,BOOK,ANDMUSICSTORES4511 Sporting Goods/Hobby/Musical Instrument Stores 38 34512 Book, Periodical, and Music Stores 38 3

4520 GENERALMERCHANDISESTORES4521 Department Stores 38 34529 Other General Merchandise Stores 38 3

4530 MISCELLANEOUSSTORERETAILERS4531 Florists 38 34532 Office Supllies, Stationery & Gift Stores 38 34533 Used Merchandise Stores 38 34539 Other Miscellaneous Store Retailers 38 3

4540 NONSTORERETAILERS4541 Electronic Shopping and Mail-Order Houses 38 34542 Vending Machine Operators 38 34543 Direct Selling Establishments 38 3

4810 AIRTRANSPORTATION4811 Scheduled Air Transportation 4 54812 NonScheduled Air Transportation 1 2

4820 RAILTRANSPORTATION4821 Rail Transportation 5 6

4830 WATERTRANSPORTATION4831 Deep Sea, Coastal & Great Lakes Water Transportation 8 74832 Inland Water Transportation 8 7

4840 TRUCKTRANSPORTATION4841 General Freight Trucking 1 34842 Specialized Freight Trucking 40 3

4850 TRANSITANDGROUNDPASSENGERTRANSPORTATION4851 Urban Transit Systems 1 34852 Interurban and Rural Bus Transportation 1 34853 Taxi and Limousine Service 1 34854 School and Employee Bus Transportation 1 34855 Charter Bus Industry 1 34859 Other Transit & Ground Passenger Transportation

4860 PIPELINETRANSPORTATION4861 Pipeline Transportation of Crude Oil 6 74862 Pipeline Transportation of Natural Gas 6 74869 Other Pipeline Transportation 6 7

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Page 18: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

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DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

4870 SCENICANDSIGHTSEEINGTRANSPORATION4871 Scenic and Sightseeing Transportation, Land 1 34872 Scenic and Sightseeing Transportation, Water 6 74879 Scenic and Sightseeing Transportation, Other 1 3

4880 SUPPORTACTIVITIESFORTRANSPORTATION4881 Support Activities for Air Transportation 2 34882 Support Activities for Rail Transportation 5 64883 Support Activities for Water Transportation 6 74884 Support Activities for Road Transportation 11 34885 Freight Transportation Arrangement 2 34889 Other Support Activities for Transportation 2 3

4910 POSTALSERVICE4911 Postal Service 30 4

4920 COURIERSANDMESSENGERS4921 Couriers and Messengers 1 24922 Local Messengers and Local Delivery 1 2

4930 WAREHOUSEINGANDSTORAGE4931 Warehousing and Storage 40 3

INFORMATION

5110 PUBLISHINGINDUSTRIES5111 Newspaper/Periodical/Book/Database Publishers 45 55112 Software Publishers 28 2

5120 MOTIONPICTUREANDSOUNDRECORDINGINDUSTRIES5121 Motion Picture and Video Industries 27 55122 Sound Recording Industries 27 5

5130 BROADCASTINGANDTELECOMMUNICATIONS5131 Radio and Television Broadcasting 1 25132 Cable Networks and Program Distribution 2 35133 Telecommunications 6 75134 Communications General 2 3

5140 INFORMATIONANDDATAPROCESSINGSERVICES5141 Information Services 30 45142 Data Services 30 4

FINANCEANDINSURANCE

5210 MONETARYAUTHORITIES‐CENTRALBANK5211 Monetary Authorities - Central Bank 7 4

5220 CREDITINTERMEDIATION&RELATEDACTIVITIES5221 Depository Credit Intermediation 30 45222 Nondepository Credit Intermediation 30 4

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Page 19: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

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DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

5230 SECURITY,COMMODITYCONTRACTS&LIKEACTIVITY5231 Security & Commodity Contract Intermediation & Brokerage 30 45232 Securities & Commoditity Exchanges 30 45239 Other Financial Investment Activities 30 4

5240 INSURANCECARRIERSANDRELATEDACTIVITIES5241 Insurance Carriers 30 45242 Agencies & Other Insurance Related Activities 30 4

5250 FUNDS,TRUSTS,ANDOTHERFINANCIALVEHICLES5251 Insurance and Employee Benefit Funds 30 45259 Other Investment Pools and Funds 30 4

REALESTATEANDRENTALANDLEASING

5310 REALESTATE5311 Lessors of Real Estate 30 45312 Offices of Real Estate Agents and Brokers 30 45313 Activities Related to Real Estate 30 4

5320 RENTALANDLEASINGSERVICES5321 Automotive Equipment Rental and Leasing 2 35322 Consumer Goods Rental 2 35323 General Rental Centers 2 35324 Commercial/Industrial Equip Rental & Leasing 2 3

5330 LESSOROFOTHERNONFINANCIALINTANGIBLEASSET5331 Lessors of Other Nonfinancial Intagible Asset 30 4

PROFESSIONALSCIENTIFIC&TECHNICALSERVICES

5410 PROFESSIONAL,SCIENTIFIC&TECHNICALSERVICES5411 Legal Services 30 45412 Accounting/Tax Prep/Bookkeeping/Payroll Taxes 30 45413 Architectural, Engineering & Related Services 29 35414 Specialized Design Services 30 45415 Computer Systems Design and Related Services 28 25416 Management, Sci. & Tech Consulting Services 30 45417 Scientific Research and Development Services 30 45418 Advertising and Related Services 30 45419 Other Professional/Scientific/Technical Services 30 4

MANAGEMENTOFCOMPANIESANDENTRERPRISES

5510 MANAGEMENTOFCOMPANIESANDENTERPRISES5511 Mangement of Companies and Enterprises 30 4

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Page 20: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

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ADMIN/SUPPORTWASTEMGT/REMEDIATIONSERVICES

5610 ADMINISTRATIVEANDSUPPORTSERVICES5611 Office Administrative Services 30 45612 Facilities Support Services 30 45613 Employment Services 30 45614 Business Support Services 30 45615 Travel Arrangement and Reservation Services 30 45616 Investigation and Security Services 30 45617 Services to Buildings and Dwellings 30 45619 Other Support Services 30 4

5620 WASTEMANAGEMENTANDREMEDIATIONSERVICES5621 Waste Collection 40 35622 Waste Treatment and Disposal 3 45629 Remediation & Other Waste Management Services 3 4

EDUCATIONSERVICES

6110 EDUCATIONALSERVICES6111 Elementary and Secondary Schools 37 46112 Junior Colleges 37 46113 Colleges, Universities & Professional Schools 37 46114 Business Schools & Computer & Management Training 37 46115 Technical and Trade Schools 37 46116 Other Schools and Instruction 37 46117 Educational Support Services 37 4

HEALTHCAREANDSOCIALASSISTANCE

6210 AMBULATORYHEALTHCARESERVICES6211 Offices of Physicians 19 46212 Offices of Dentists 19 46213 Offices of Other Health Practitioners 19 46214 Outpatient Care Centers 19 46215 Medical and Diagnostic Labortories 19 46216 Home Health Care Services 19 46219 Other Ambulatory Health Care Services 19 4

6220 HOSPITALS6221 General Medical and Surgical Hospitals 19 46222 Psychiatric and Substance Abuse Hospitals 19 46223 Other Specialty Hospitals 19 4

6230 NURSINGANDRESIDENTIALCAREFACILITIES6231 Nursing Care Facilities 19 46232 Residential Mental Retardation/Health Facilities 19 46233 Community Care Facilities for the Elderly 19 46239 Other Residential Care Facilities 19 4

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PERCENTGOODTABLE

DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

6240 SOCIALASSISTANCE6241 Individual and Family Services 3 46242 Community/Emergency and Other Relief Services 3 46243 Vocational Rehabilitation Services 3 46244 Child Care Services 3 4

ARTS,ENTERTAINMENT,ANDRECREATION

7110 PERFORMARTS,SPECTATORSPORTS&RELATEDIND7111 Performing Arts Companies 3 47112 Spectator Sports 3 47113 Promoters of Entertainment Events 3 47114 Agents/Managers for Artists & Other Public Figures 3 47115 Independent Artists, Writers, and Performers 3 4

7120 MUSEUMS,HISTORICALSITES&LIKEINSTITUTIONS7121 Museums, Historical Sites & Like Institutions 3 4

7130 AMUSEMENT,GAMBLING&RECREATIONINDUSTRIES7131 Amusement Parks and Arcades 4 57132 Gambling Industries 1 27139 Other Amusement and Recreation Industries 3 4

ACCOMMODATIONANDFOODSERVICES

7210 ACCOMMODATION7211 Traveler Accommodation 20 47212 RV Parks & Recreational Camps 3 47213 Rooming and Boarding Houses 20 4

7220 FOODSERVICESANDDRINKINGPLACES7221 Full-Service Restaurants 35 47222 Limited-Service Eating Places 35 47223 Special Food Services 35 47224 Drinking Places(Alcoholic Beverages) 35 4

OTHERSERVICES(EXCEPTPUBLICADMINISTRATION)

8110 REPAIRANDMAINTENANCE8111 Automotive Repair and Maintenance 17 48112 Electronic & Precision Equipment R&M 3 48113 Commercial Equipment(Exc auto & Elec)R&M 3 48114 Personal & Household Goods R&M 3 4

8120 PERSONALANDLAUNDRYSERVICES8121 Personal Care Services 2 38122 Death Care Services 2 38123 Dry-Cleaning and Laundry Services 21 38124 Tanning Salons 3 48129 Other Personal Service 2 3

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Page 22: Dave Hardy Dale W. Steager Secretary of Revenue State Tax ......Dale W. Steager State Tax Commissioner Enclosed is a copy of the 2020 Trend and Percent Good Tables for Tax Year 2021.

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DETAILEDLISTOFNORTHAMERICANINDUSTRYCLASSIFICATIONSYSTEM

8130 RELIGIOUS/GRANTMAKING/PROF.LIKEORGANIZATIONS8131 Religious Organizations 3 48132 Grantmaking and Giving Services 3 48133 Social Advocacy Organizations 3 48134 Civic and Social Organizations 3 48139 Business/Labor/Political like Organizations 3 4

8140 PRIVATEHOUSEHOLDS8141 Private Households 3 4

PUBLICADMINISTRATION

9210 GENERALGOVERNMENTADMINISTRATION9211 General Government Administration N/A N/A

9220 JUSTICE,PUBLICORDER,ANDSAFETYACTIVITIES9221 Justice, Public Order, and Safety Activities N/A N/A

9230 ADMINISTRATIONOFHUMANRESOURCEPROGRAMS9231 Administration of Human Resource Programs N/A N/A

9240 ADMINISTRATIONOFENVIRONMENTALQUALITYPROGRAMS9241 Administration of Environmental Quality Programs N/A N/A

9250 ADMINHOUSING/URBANPLANNING/COMMUNITYDEVLOP9251 Admin. Housing/Urban Planning/Community Develop. N/A N/A

9260 ADMINISTRATIONOFECONOMICPROGRAMS9261 Administration of Economic Programs N/A N/A

9270 SPACERESEARCHANDTECHNOLOGY9271 Space Research and Technology N/A N/A

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