Table 2

Ranking by State and Local Tax Burden

(Rank #1=highest)

 

State

Average

Manufacturer

Capital-Intensive

Manufacturer

Labor-Intensive

Manufacturer

Wholesale Firm

Retail Firm

Texas

1

2

1

1

1

LOUISIANA

2

3

5

8

7

Florida

3

1

7

6

5

Mississippi

4

5

2

2

2

Georgia

5

6

3

3

3

Oklahoma

6

7

4

4

4

South Carolina

7

4

10

11

11

North Carolina

8

9

8

7

8

Arkansas

9

10

6

5

6

Tennessee

10

8

9

9

9

Alabama

11

11

12

12

12

Virginia

12

12

11

10

10