Section 39-3-402 (7) applies to both of the following situations:

(1) where board, lodging or other facilities are furnished in addition to a stipulated wage: and

(2) Where charges for board, lodging, or other facilities and deducted from a stipulated wage. This section, 39-3-402 (7) MCA was intended to apply to all facilities furnished by the employer as compensation to the employee, regardless of whether the employer calculates charges for such facilities as additions to or deductions from wages.

(3) (a) The cost of furnishing "facilities" found by the commissioner to be primarily for the benefit or convenience of the employer will not be recognized as reasonable and may not therefore be included in computing wages.

(b) The following is a list of facilities found by the commissioner to be primarily for the benefit of convenience of the employer. The list is intended to be illustrative rather than exclusive:

(i) Tools of the trade and other materials and services incidental to carrying on the employers business;

(ii) The cost of any construction by and for the employer;

(iii) The cost of uniforms and their laundering, where the nature of the business requires the employee to wear a uniform.