TABLE 1

Table 10

Tax Liability By State

Wholesale Firm

State	Area	Total State & Local Taxes	Property Tax	Sales Tax	Income Tax	Franchise Tax	Federal Income Tax	Total Taxes	Total Rank
Alabama	Urban	72,705	30,052	3,833	32,344	6,475	316,584	389,288	12
	Rural	66,595	23,730	3,833	32,557	6,475	318,661	385,256	12
	Suburban	70,488	27,241	4,333	32,439	6,475	317,507	387,996	12
Arkansas	Urban	138,523	67,338	10,688	59,498	999	296,536	435,059	3
	Rural	116,461	42,139	12,188	61,136	999	304,547	421,008	4
	Suburban	125,531	53,443	10,688	60,401	999	300,953	426,484	5
Florida	Urban	125,557	64,372	10,000	51,185	0	300,711	426,268	7
	Rural	115,128	53,337	10,000	51,791	0	304,256	419,385	5
	Suburban	120,750	59,285	10,000	51,464	0	302,345	423,095	6
Georgia	Urban	134,057	69,970	10,500	52,587	1,000	297,991	432,048	5
	Rural	147,081	85,366	9,000	51,715	1,000	293,052	440,133	3
	Suburban	140,396	76,690	10,500	52,206	1,000	295,835	436,231	3
Louisiana (see note)	Urban	128,504	120,004	8,500	0	0	299,199	427,702	6
	Rural	112,998	95,707	8,000	0	9,291	304,301	417,299	7
	Suburban	113,154	96,159	8,250	0	8,745	304,333	417,486	8
Mississippi	Urban	173,656	115,599	5,000	43,808	9,250	282,657	456,313	2
	Rural	156,296	97,325	5,000	44,721	9,250	288,559	444,856	2
	Suburban	144,721	85,140	5,000	45,331	9,250	292,495	437,216	2
North Carolina	Urban	114,977	34,909	8,170	66,198	5,700	303,686	418,663	9
	Rural	102,108	23,417	6,000	66,991	5,700	307,323	409,431	9
	Suburban	114,886	37,142	6,000	66,044	5,700	302,979	417,865	7
Oklahoma	Urban	135,684	61,698	11,813	55,923	6,250	282,657	433,567	4
	Rural	115,020	41,910	9,750	57,110	6,250	304,208	419,228	6
	Suburban	134,370	60,500	11,625	55,995	9,250	298,267	432,637	4
South Carolina	Urban	93,549	35,552	9,000	48,182	815	311,253	404,802	11
	Rural	102,071	46,102	7,500	47,654	815	307,846	409,917	8
	Suburban	89,665	31,464	9,000	48,386	815	312,574	402,239	11
Tennessee	Urban	119,367	56,610	4,425	46,582	11,750	300,920	420,287	8
	Rural	89,044	24,692	4,425	48,178	11,750	311,229	400,274	11
	Suburban	102,167	38,504	4,425	47,487	11,750	306,768	408,935	9
Texas	Urban	210,791	144,345	12,375	0	54,071	272,539	483,330	1
	Rural	208,509	142,483	11,875	0	54,151	273,144	481,654	1
	Suburban	204,209	137,466	12,375	0	54,367	274,776	478,985	1
Virginia	Urban	96,970	32,149	6,750	58,071	0	309,325	406,295	10
	Rural	88,293	22,919	6,750	58,625	0	312,275	400,569	10
	Suburban	92,109	26,978	6,750	58,381	0	310,978	403,087	10

NOTE: For Louisiana, the inventory tax credit is shown deducted from the income tax, franchise tax and property tax, in that order, as follows: Urban - $81,451, Rural - $57,048, and Suburban - $57,600.