CHAPTER 7. PRODUCT PRICE DETERMINATION 

TABLE OF CONTENTS 

7.1 INTRODUCTION ........................................................................................................... 7-1 

7.2 METHODOLOGY .......................................................................................................... 7-1 

7.2.1 End-User Product Price........................................................................................ 7-1 

7.2.2 Sales Tax.............................................................................................................. 7-5 

7.3 PRODUCT PRICE DETERMINATION RESULTS ...................................................... 7-5 

7.3.1 End-User Prices for General Service Fluorescent Lamps.................................... 7-5 

7.3.2 End-User Prices for Incandescent Reflector Lamps ............................................ 7-8 

7.3.3 Sales Tax Results ................................................................................................. 7-9 

REFERENCES .......................................................................................................................... 7-11 

LIST OF TABLES 

Table 7.2.1 State and Local Sales Tax Rates.............................................................................. 7-5 

Table 7.3.1 End-User Prices for T12 Four-Foot Medium Bipin GSFL...................................... 7-6 

Table 7.3.2 End-User Prices for T8 4-Foot Medium Bipin GSFL ............................................. 7-6 

Table 7.3.3 End-User Prices for T5 4-Foot Miniature Bipin Standard Output GSFL................ 7-7 

Table 7.3.4 End-User Prices for T5 4-Foot Miniature Bipin High Output GSFL...................... 7-7 

Table 7.3.5 End-User Prices for T12 Eight-Foot Single Pin Slimline GSFL............................. 7-7 

Table 7.3.6 End-User Prices for T8 Eight-Foot Single Pin Slimline.......................................... 7-7 

Table 7.3.7 End-User Prices for T12 Eight-Foot Recessed Double Contact High Output 

GSFL.................................................................................................................... 7-8 

Table 7.3.8 End-User Prices for T8 Eight-Foot Recessed Double Contact High Output 

GSFL.................................................................................................................... 7-8 

Table 7.3.9 End-User Prices for PAR38 IRL ............................................................................. 7-9 

Table 7.3.10 End-User Prices for PAR30 IRL ........................................................................... 7-9 

Table 7.3.11 Regional Average Tax Rates ............................................................................... 7-10 

7-i
CHAPTER 7. PRODUCT PRICE DETERMINATION 

7.1 INTRODUCTION 

This chapter describes the methodology the U.S. Department of Energy (DOE) followed 

in developing sales tax and end-user prices for lamps and ballasts considered in the rulemaking 

analysis for general service fluorescent lamps (GSFL) and incandescent reflector lamps (IRL). 

This chapter also provides initial results for lamp and ballast end-user prices and sales tax. 

In energy conservation standard rulemakings, DOE often develops cost-efficiency 

relationships in the engineering analysis. Then, DOE applies markups to derive end-user prices. 

For this lamps rulemaking, DOE obtained end-user price schedules for the vast majority of lamp 

and ballast designs analyzed. Therefore, instead of estimating costs in the engineering analysis 

and marking them up to derive end-user prices, DOE derived efficacy levels in the engineering 

analysis and end-user prices in the product price determination. By combining the results of the 

engineering analysis and the product price determination, DOE derived typical inputs for use in 

the life cycle cost (LCC) analysis and the national impact analysis (NIA). In particular, DOE 

developed lamp designs that have end-user prices and are associated with an efficacy level (EL). 

7.2 METHODOLOGY 

The end-user price is the average price a consumer pays before sales tax. DOE obtained 

public end-user price schedules from distributors, State contracts, and other publicly available 

information sources. In addition, DOE obtained copies of suggested retail and large-user price 

lists (sometimes referred to as “blue books”) from manufacturers, and distributor pricing for 

commercial, industrial and institutional buyers. Distributor pricing refers to the price that a 

distributor would pay. DOE used these pricing sources to derive end-user prices. 

 To account for variability in pricing, DOE estimated three end-user prices per lamp. 

DOE applied sales tax to each end-user price. Then, DOE applied installation costs, where 

necessary, to derive total installed costs, which are used in the LCC and NIA. The life cycle cost 

analysis in Chapter 8 details installation and total costs. 

7.2.1 End-User Product Price 

Starting from a consistent set of prices in the blue books, DOE looked at publicly 

available prices in State procurement contracts, at large electrical supply distributors, homeimprovement/hardware stores, and other sources of publicly available end-user prices such as 

Internet retailers. In its review of publicly available market prices, DOE observed a range of 

end-user prices paid for a lamp, depending on the distribution channel through which it is 

purchased and the volume at which it is purchased. DOE observed that State procurement 

contracts typically offered a discount of around 70 to 90 percent off the blue book. In the vast 

majority of instances, these discounts apply uniformly to all products on a price schedule 

irrespective of the volume of a particular lamp. Consumer prices were generally higher at 

Internet retailers, electrical supply distributors, and home-improvement/hardware stores. 

7-1
Furthermore, these channels usually apply different discounts to lamps depending on sales 

volume. Since many high efficacy lamps are “niche” products, DOE observed that they were 

generally less discounted than commodity lamps. 

In line with its observation of public pricing, DOE developed three sets of discounts from 

the blue books, representing the range of low, medium, and high lamp prices for all three 

categories of lamps. For IRL, commercially available products did not span the full range of 

efficacies considered. For those lamps for which commercial pricing was unavailable, DOE 

extrapolated pricing from available lamps. Subsections 7.2.1.1 and 7.2.1.2 describe the 

development of low, medium and high prices specific to each lamp type. 

 DOE observed that higher efficacy lamps receive higher markups (i.e., lower discounts 

off of the blue book list price) than more common, lower efficacy product. However, DOE 

recognizes that that once an energy conservation standard is enacted, the higher efficacy lamps 

will become the commodity product. Therefore, to reflect future commoditization of higher 

efficacy lamps when they become the minimum complying products, DOE applied the same 

discount off of the blue book list price to derive low, medium, and high prices for higher efficacy 

and lower efficacy lamps. (Baseline incandescent lamps received a slightly larger discount, as 

State procurement contracts reflect). 

 For small diameter IRL (i.e. parabolic aluminized reflector (PAR)30), DOE accounted for 

the future commoditization of lamps under an energy conservation standard by using the 

incremental pricing of larger diameter IRL (i.e., PAR38). DOE’s research indicated that the 

market for high efficacy larger diameter IRL is well developed compared to the high efficacy 

small diameter IRL market. In addition, both small and larger diameters IRL use the same 

fundamental technologies. Therefore, by using the incremental pricing of large diameter IRL to 

develop pricing for small diameter IRL, DOE is able to account for the commoditization of high 

efficacy residential IRL under an energy conservation standard. 

 Once DOE calculated end-user prices, DOE added sales tax and, where appropriate, 

installation costs, to derive the total, installed end-user cost. DOE used the medium lamp prices 

for the reference case in the LCC, and analyzed low and high lamp prices to ascertain the impact 

of these other price points (see chapter 8). In the NIA (chapter 10), DOE used only the medium 

prices. DOE also developed a single average end-user price for the new and replacement ballasts 

used and for the reflector compact fluorescent lamps (CFL) and a 65W BR30 lamp analyzed in 

the NIA; DOE added sales tax and installation costs to each. Results for pricing impacts of CFL, 

the 65W BR30 lamp, and ballasts are available in Appendix 7A. 

7.2.1.1 General Service Fluorescent Lamps 

As stated earlier, to establish end user prices, DOE started of with retail and large-user 

manufacturer price lists, or blue book prices. However, DOE used an alternative method to 

calculate the blue book price of the halophosphor 4-foot T5 miniature bipin (MiniBP) lamps 

(both standard output (SO) and high output (HO)) because, to DOE’s knowledge, these lamps are 

not currently commercially available. To calculate the price of this lamp, DOE considered the 

price differential between the halophosphor 34 W 4-foot medium bipin (MBP) T12 lamp and the 

highest efficacy, 800 series 34W 4-foot MBP lamp. To calculate the blue-book price of a 

7-2
halophosphor T5 lamp, DOE applied this same price differential, in the form of a scaling factor, 

to the blue-book prices of the existing 800 series T5 lamps. 

To develop low-range prices for GSFL, DOE calculated a discount off the blue book 

consistent with prices found in State procurement contracts. DOE mirrored the procurement 

discount schedule by using a constant discount across lamp efficacies. As noted above, DOE 

believes that this discount schedule reflects currently available pricing and takes into account 

commoditization of standards-compliant lamps. Consistent with State procurement contracts, 

DOE assumed that these low-range prices include a distributor markup but no contractor markup. 

As such, this is a lower bound of pricing that assumes the most favorable conditions. 

For medium-range prices, DOE discounted the blue book price consistent with the 

distributor pricing DOE received. This represents a typical discount for commercial institutions 

on high volume (commodity) lamps. Again, DOE used a single discount across efficacies. DOE 

added a contractor markup of 13 percent so that the resulting price would encompass both a 

contractor and distributor markup. DOE obtained this contractor markup estimate from the 

Ballast Rule published on September 19, 2000. 65 FR 56740.1

 

For the high-range prices, DOE calculated discounts on commodity lamps from blue 

book prices for small quantity purchasers by observing Internet pricing and obtaining distributor 

quotes. These prices also encompass both a contractor and a distributor markup. DOE obtained 

data on actual prices for all GSFL it considered in the analyses. 

7.2.1.2 Incandescent Reflector Lamps 

For IRL, DOE modeled the residential and commercial markets as being comprised of 

PAR30 IRL and PAR38 IRL. DOE calculated the low-range price for large diameter IRL as it 

did for GSFL. DOE compared State procurement contracts to blue books to develop an average 

discount. For the medium-range price, DOE discounted the blue book price to represent 

shipment weighted-average prices consumers paid for commonly available lamps. For the highrange prices, DOE discounted the blue book price so that prices are in line with observed Internet 

pricing. 

For PAR30 IRL, DOE used a slight variation to the methodology followed for GSFL and 

PAR38 IRL. In particular, to develop the PAR30 baseline lamp price, DOE used the price 

differential between an incandescent (non-halogen) bulged reflector (BR)40 lamp and halogen 

PAR38 lamp. DOE added this price differential to an incandescent (non-halogen) BR30 lamp 

price to obtain the baseline halogen PAR30 lamp price. By developing prices for the baseline 

lamps from the incandescent replacement lamps (BR30 and BR40 lamps), DOE is recognizing 

that the high-volume product currently being shipped may be a lower-efficacy (non-halogen) 

incandescent lamp. Therefore, basing prices off of this lamp will most accurately represent the 

commoditization of the halogen PAR30 by 2012 (the effective date of the amended standard). 

Similarly for higher-efficacy lamp designs, DOE developed a list price to discount from based on 

the incremental blue book prices of PAR38 IRL. As such, DOE added the incremental end-user 

blue book price of PAR38 lamps to the baseline PAR30 lamp price to derive higher-efficacy 

7-3
PAR30 lamp list prices. DOE chose this methodology for PAR30 IRL because for PAR30 

lamps, four of the standards-compliant lamps were not commercially available. In addition, 

PAR30 lamps use the same fundamental technologies as PAR38 lamps, which serve a more 

developed market. 

DOE was able to use the above methodology for all lamps, except for the EL1 improved 

halogen lamp (with xenon), the EL2 6,000 hour long-life halogen infrared reflector (HIR) lamp, 

the EL5 the improved HIR plus lamp, and the baseline lifetime lamp models at EL4 and EL5. 

For EL1, EL5, and the baseline lifetime lamp models DOE did not have available blue-book 

prices. For the EL2 long-life HIR lamp, DOE believed that an alternate price, different than that 

which is reflected by current blue book prices, would be more appropriate. Therefore, DOE 

applied alternative methodologies to establish end-user prices for these lamps. 

As described in the Engineering Analysis, chapter 5 of the TSD, DOE generates three 

model IRL, representative of halogen IRL with a higher-efficiency fill gas composition, namely 

xenon. Through manufacturer interviews, DOE estimated the quantity of xenon that would be 

required to achieve EL1 and the corresponding manufacturing price of that xenon for each IRL. 

DOE, then applied a markup (from manufacturing cost to end-user price) to establish the 

incremental price of an improved halogen lamp with xenon over a conventional halogen lamp. 

Current blue-book prices show significantly higher prices for the EL2 6,000 hour longlife HIR lamps than the EL3 standard HIR lamps. However, to DOE’s knowledge, the two 

lamps use similar technologies, and base on manufacturer interviews, extending or shortening 

lamp life (which when compensating with an associated decrease or increase in efficacy) is a 

near costless change. For this reason, to reflect the commoditized price of the long-life HIR 

lamp (currently, a relatively low volume product) DOE used the same blue-book prices for both 

the EL2 long-life HIR lamps and the EL3 standard HIR lamps. 

Regarding the EL5 improved HIR lamp, DOE did not have available a blue-book price 

for this lamp. Therefore it was necessary to calculate a blue book price for the PAR38 improved 

HIR plus lamp. To do this, DOE identified three online distributors that sold the improved HIR 

plus lamp and also sold lamps at all other efficacy levels. As both the EL4 improved HIR lamps 

and the EL5 improved HIR plus lamps use similar technology and are both marketed as premium 

products, DOE applied the discount off of blue book each distributor used at EL4 to the EL5 

internet lamp prices to calculate representative blue book price for EL5 lamps. Since these 

discount levels varied among the distributors, DOE calculated a potential blue book price for 

each distributor based on their price of the improved HIR plus lamp and their blue book discount 

for the EL4 lamp. DOE then averaged these three prices to create a blue book price for a PAR38 

improved HIR plus lamp. The blue book price for a PAR30 improved HIR plus lamp was 

calculated using the method described above. 

For the baseline lifetime lamp designs at EL4 and EL5, there were no commerciallyavailable lamps and blue book prices on which to base the end-user prices. However, because 

the baseline lifetime lamp designs use similar technologies as the commercial lifetime lamp 

designs of EL4, DOE assumed that their end-user prices would be similar as well. As discussed 

7-4
earlier, DOE believes that shortening the lifetime of a lamp is a near costless change for the 

manufacturer. 

7.2.2 Sales Tax 

The sales tax represents State and local sales taxes applied to the end-user product price. 

It is a multiplicative factor that increases the end-user product price. DOE obtained information 

on State and local sales tax from the Sales Tax Clearinghouse.2

 Table 7.2.1 shows the rates. 

These data represent weighted averages that include county and city rates. DOE then calculated 

population-weighted average tax values for each Census division and four large States. 

Developing this distribution allowed DOE to correlate the sales tax distribution with the 

electricity price distribution (see Chapter 8), and the operating hour distribution (see Chapter 6) 

DOE uses in the LCC spreadsheet. DOE also calculated a national, population-weighted average 

sales tax for use as a single-value input to the LCC, should users want single-average results. 

DOE also used this result in the NIA, where DOE did not use a distribution of inputs.3

 

Table 7.2.1 State and Local Sales Tax Rates 

State 

Combined 

State and 

Local Tax 

Rate 

% 

State 

Combined 

State and 

Local Tax 

Rate 

% 

State 

Combined 

State and 

Local Tax 

Rate 

% 

Alabama 8.15 Kentucky 6.00 North Dakota 5.75 

Alaska 1.45 Louisiana 8.70 Ohio 6.80 

Arizona 7.15 Maine 5.00 Oklahoma 8.10 

Arkansas 8.20 Maryland 6.00 Oregon 0.00 

California 8.00 Massachusetts 5.00 Pennsylvania 6.25 

Colorado 6.40 Michigan 6.00 Rhode Island 7.00 

Connecticut 6.00 Minnesota 6.85 South Carolina 6.90 

Delaware 0.00 Mississippi 7.00 South Dakota 5.50 

Dist. Of Columbia 5.75 Missouri 7.05 Tennessee 9.40 

Florida 6.70 Montana 0.00 Texas 8.00 

Georgia 6.95 Nebraska 6.00 Utah 6.70 

Hawaii 4.40 Nevada 7.50 Vermont 6.05 

Idaho 6.05 New Hampshire 0.00 Virginia 5.00 

Illinois 8.40 New Jersey 6.95 Washington 8.50 

Indiana 7.00 New Mexico 6.40 West Virginia 6.00 

Iowa 6.75 New York 8.25 Wisconsin 5.40 

Kansas 6.90 North Carolina 6.80 Wyoming 5.35 

7.3 PRODUCT PRICE DETERMINATION RESULTS 

 Sections 7.3.1 and 7.3.2 present the low-, medium-, and high-range end-user prices DOE 

used to analyze each lamp design it considered in the LCC and NIA. The prices do not include 

tax. Section 7.3.3 provides the sales taxes DOE used in its analyses. 

7.3.1 End-User Prices for General Service Fluorescent Lamps 

The following tables present the end-user price results for GSFL. 

7-5
Table 7.3.1 End-User Prices for T12 Four-Foot Medium Bipin GSFL 

EL 

Lamp 

Efficacy 

Lamp 

Power 

Lamp 

Lifetime CRI* 

Mean Lamp 

Light Output 

Low 

Price 

Medium 

Price 

High 

Price 

lm/W** W hrs lm 2007$ 2007$ 2007$ 

T12 40W Commercial 

Baseline 78.0 41 20,000 70 2,880 1.41 2.35 3.28 

T12 40W Residential Baseline 76.8 41 15,000 70 2,860 1.12 1.86 2.61 

T12 34W Baseline 77.9 34 20,000 62 2,300 0.89 1.49 2.09 

1 80.5 41 20,000 80 3,000 2.64 4.41 6.17 

1 82.4 34 20,000 70 2,460 1.58 2.64 3.70 

1 82.9 41 24,000 80 3,060 3.51 5.86 8.20 

2 85.3 34 20,000 80 2,610 2.90 4.83 6.76 

2 87.8 41 24,000 85 3,250 3.57 5.95 8.33 

3 91.2 34 24,000 85 2,790 3.50 5.83 8.16 

* CRI = color rendering index 

** lm/W = lumens per Watt

Table 7.3.2 End-User Prices for T8 4-Foot Medium Bipin GSFL 

EL 

Lamp 

Efficacy 

Lamp 

Power 

Lamp 

Lifetime CRI 

Mean Lamp 

Light Output 

Low 

Price 

Medium 

Price 

High 

Price 

 lm/W W hrs lm 2007$ 2007$ 2007$ 

T8 32W Baseline/EL 

2 86.2 32.5 20,000 75 2,520 1.03 1.72 2.41 

3 90.8 32.5 20,000 82 2,710 1.61 2.69 3.77 

4 92.3 32.5 24,000 85 2,850 1.69 2.82 3.95 

4 93.0 26.6 30,000 85 2,350 2.56 4.26 5.96 

4 93.8 30.4 20,000 82 2,680 1.85 3.09 4.32 

5 95.4 32.5 24,000 82 2,915 1.99 3.31 4.63 

5 96.0 28.4 18,000 82 2,560 1.74 2.9 4.06 

7-6
Table 7.3.3 End-User Prices for T5 4-Foot Miniature Bipin Standard Output GSFL 

EL 

Lamp 

Efficacy 

Lamp 

Power 

Lamp 

Lifetime CRI 

Mean Lamp 

Light Output 

Low 

Price 

Medium 

Price 

High 

Price 

 lm/W W hrs lm 2007$ 2007$ 2007$ 

Baseline 86.0 27.8 20,000 62 1,674 0.86 1.44 2.02 

1 104.3 27.8 20,000 85 2,660 1.92 3.20 4.48 

2 109.7 27.8 20,000 85 2,898 2.54 4.23 5.92 

2 111.5 26.0 25,000 85 2,660 2.40 4.00 5.60 

Table 7.3.4 End-User Prices for T5 4-Foot Miniature Bipin High Output GSFL 

EL 

Lamp 

Efficacy 

Lamp 

Power 

Lamp 

Lifetime CRI 

Mean Lamp 

Light Output 

Low 

Price 

Medium 

Price 

High 

Price 

 lm/W W hrs lm 2007$ 2007$ 2007$ 

Baseline 76.6 53.8 20,000 62 2,885 1.16 1.93 2.70 

1 92.9 53.8 20,000 85 4,600 2.57 4.28 5.99 

1 98.0 51.0 20,000 85 4,600 3.80 6.33 8.86 

Table 7.3.5 End-User Prices for T12 Eight-Foot Single Pin Slimline GSFL 

EL 

Lamp 

Efficacy 

Lamp 

Power 

Lamp 

Lifetime CRI 

Mean Lamp 

Light Output 

Low 

Price 

Medium 

Price 

High 

Price 

 lm/W W hrs lm 2007$ 2007$ 2007$ 

T12 75W Baseline 85.6 75.0 12,000 70 5,906 3.28 5.47 7.66 

1 87.3 75.0 12,000 80 6,157 5.07 8.45 11.83 

T12 60W Baseline/EL 1 87.6 60.5 12,000 62 4,664 1.93 3.21 4.49 

2 92.0 75.0 15,000 80 6,370 5.60 9.34 13.07 

2 92.6 60.5 12,000 70 5,152 3.24 5.40 7.56 

3 97.5 60.5 15,000 73 5,480 4.20 7.00 9.80 

Table 7.3.6 End-User Prices for T8 Eight-Foot Single Pin Slimline 

EL 

Lamp 

Efficacy 

Lamp 

Power 

Lamp 

Lifetime CRI 

Mean Lamp 

Light Output 

Low 

Price 

Medium 

Price 

High 

Price 

 lm/W W hrs lm 2007$ 2007$ 2007$ 

T8 59W Baseline / EL 3 94.8 60.1 15,000 75 5,130 2.32 3.87 5.42 

4 98.2 60.1 15,000 82 5,428 3.55 5.92 8.28 

5 101.5 60.1 18,000 85 5,795 4.03 6.72 9.41 

5 101.8 57.0 24,000 81 5,450 3.66 6.10 8.54 

5 103.6 55.0 18,000 82 5,415 3.43 5.72 8.00 

7-7
Table 7.3.7 End-User Prices for T12 Eight-Foot Recessed Double Contact High Output 

GSFL 

EL 

Lamp 

Efficacy 

Lamp 

Power 

Lamp 

Lifetime CRI 

Mean Lamp 

Light Output 

Low 

Price 

Medium 

Price 

High 

Price 

 lm/W W hrs lm 2007$ 2007$ 2007$ 

T12 110W Baseline 80.1 113 12,000 70 8,145 3.86 6.44 9.02 

T12 95W Baseline 82.5 97 12,000 62 6,950 2.23 3.72 5.20 

1 83.2 113 12,000 80 8,648 7.10 11.84 16.57 

2 86.1 97 12,000 70 7,515 3.95 6.59 9.22 

3 87.6 97 12,000 80 7,650 7.41 12.35 17.29 

3 88.9 97 12,000 85 7,750 7.59 12.64 17.70 

Table 7.3.8 End-User Prices for T8 Eight-Foot Recessed Double Contact High Output 

GSFL 

EL 

Lamp 

Efficacy 

Lamp 

Power 

Lamp 

Lifetime CRI 

Mean Lamp 

Light Output 

Low 

Price 

Medium 

Price 

High 

Price 

 lm/W W hrs lm 2007$ 2007$ 2007$ 

4 91.9 86 24,000 78 7,100 3.94 6.57 9.19 

4 93.0 86 18,000 75 7,200 4.03 6.72 9.41 

5 95.3 86 18,000 86 7,800 4.84 8.07 11.30 

7.3.2 End-User Prices for Incandescent Reflector Lamps 

Within the range of IRL lamp wattages analyzed, DOE observed that lamp price did not 

vary significantly by wattage. As a result, DOE did not vary price by wattage in its analysis. 

In establishing baseline IRL prices, DOE noted a difference in the blue book prices of the 

large diameter IRL and small diameter IRL, though they both use the same technologies. DOE 

incorporated this observation in its pricing by discounting the two observed blue book prices 

separately, and maintaining a price differential in the baselines of those sectors. As noted above, 

for PAR30 lamps, three lamp designs (two improved halogen lamps and one HIR lamp) were not 

commercially available. Therefore DOE could not directly discount blue book prices for these 

lamps. However, PAR30 lamps use the same fundamental technologies as PAR38 lamps—

higher efficacy lamps characteristic of the commercial sector that serve a more developed 

market. DOE was able to derive prices for higher efficacy PAR30 lamps by adding the same 

incremental end-user price for the PAR38 lamps. 

Table 7.3.9 presents the end-user price results for the PAR38 lamps, while Table 7.3.10

presents the end-user price results for the PAR30 lamps. 

7-8
Table 7.3.9 End-User Prices for PAR38 IRL 

Lamp Type Lamp 

Shape EL Lamp Lifetime 

Low 

Price 

Medium 

Price 

High 

Price 

 hrs 2007$ 2007$ 2007$ 

Halogen PAR38 Baseline 2,500 3.20 4.80 6.40 

Improved Halogen (Xenon) PAR38 EL 1 2,500 3.79 5.68 7.57 

Long-Life HIR PAR38 EL 2 6,000 4.18 6.26 8.35 

Improved Halogen (Silver) PAR38 EL 2 3,000 4.07 6.10 8.13 

HIR PAR38 EL 3 3,000 4.18 6.26 8.35 

Baseline-Life Improved HIR PAR38 EL 4 2,500 5.00 7.50 10.00 

Improved HIR PAR38 EL 4 4,000 5.00 7.50 10.00 

Baseline-Life Improved HIR 

Plus PAR38 EL 5 2,500 5.00 7.50 10.00 

Improved HIR Plus PAR38 EL 5 4,200 5.35 8.03 10.70 

Table 7.3.10 End-User Prices for PAR30 IRL 

Lamp Type Lamp 

Shape EL Lamp Lifetime 

Low 

Price 

Medium 

Price 

High 

Price 

 hrs 2007$ 2007$ 2007$ 

Halogen PAR30 Baseline 3,000 2.82 4.23 5.64 

Improved Halogen (Xenon) PAR30 EL 1 3,000 3.41 5.11 6.82 

Long-Life HIR PAR30 EL 2 6,000 3.80 5.70 7.60 

Improved Halogen (Silver) PAR30 EL 2 3,000 3.69 5.53 7.38 

HIR PAR30 EL 3 3,000 3.80 5.70 7.60 

Baseline-Life Improved HIR PAR30 EL 4 3,000 4.62 6.93 9.24 

Improved HIR PAR30 EL 4 4,000 4.62 6.93 9.24 

Baseline-Life Improved HIR 

Plus PAR30 EL 5 2,500 4.62 6.93 9.24 

Improved HIR Plus PAR30 EL 5 4,200 5.16 7.46 9.95 

7.3.3 Sales Tax Results 

 

Table 7.3.11 shows the distribution of sales tax rates DOE developed for the LCC and payback 

period (PBP) analyses. The distribution ranges from a minimum of zero percent to a maximum 

of 8.37 percent with a weighted average value of 6.98 percent. DOE used the average value of 

6.98 percent in the NIA. 

7-9
7-10

Table 7.3.11 Regional Average Tax Rates 

Division or Large State Name Division Weighted Sales Tax (%) 

New England 4.98 

Mid Atlantic 6.54 

East North Central 6.93 

West North Central 6.74 

South Atlantic 6.19 

East South Central 7.89 

West South Central 8.37 

Mountain 6.46 

Pacific 5.06 

New York State 8.25 

California 8.00 

Texas 8.00 

Florida 6.70 

U.S. Average 6.98 
REFERENCES 

 

1 U.S. Department of Energy-Office of Energy Efficiency and Renewable Energy. 

Energy Conservation Program for Consumer Products: Technical Support Document: 

Energy Efficiency Standards for Consumer Products: Fluorescent Lamp Ballast 

Proposed Rule. January, 2000. Washington, D.C. 

http://www.eere.energy.gov/buildings/appliance_standards/residential/pdfs/chap3.pdf

2

 Sales Tax Clearinghouse. Aggregate State Tax Rates. 2009. (Last accessed February 

20, 2009). http://thestc.com/STrates.stm 

3

 U.S. Census Bureau: Population change: April 1, 2000 to July 1, 2008. July 1, 2008. 

(Last accessed February 20, 2009). Washington, D.C. 

http://www.census.gov/popest/states/files/NST-EST2008-popchg2000-2008.csv 

7-11