Table 13

Table 13

10 Year Start-Up Taxes for Average Manufacturer

(with-out incentives)

State	Sales Tax	Property Tax	State Income Tax	Franchise Tax	Total State Tax	Federal Income Tax	Total Tax
Alabama
1	500	66,480	-	1,800	68,780	-	68,780
2	500	64,336	31,329	2,433	98,598	306,647	405,245
3	500	62,191	31,380	3,067	97,138	307,143	404,281
4	500	60,047	31,431	3,700	95,677	307,640	403,317
5	500	57,902	31,457	5,056	94,915	307,899	402,814
6	21,958	55,758	31,504	5,794	115,014	308,361	423,375
7	21,958	58,275	31,395	6,533	118,161	307,291	425,452
8	21,958	55,944	31,448	7,272	116,622	307,814	424,436
9	21,958	49,324	31,646	8,011	110,939	309,746	420,685
10	21,958	47,179	31,693	8,750	109,580	310,208	419,788
	112,288	577,435	283,284	52,417	1,025,424	2,772,749	3,798,173

Arkansas	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	10,688	78,334	-	324	89,345	-	89,345
2	10,688	76,484	58,940	438	146,549	293,807	440,356
3	10,688	74,634	59,053	552	144,926	294,359	439,285
4	10,688	72,784	59,166	666	143,303	294,911	438,214
5	10,688	70,934	59,279	780	141,680	295,463	437,142
6	14,749	69,084	59,391	894	144,118	296,015	440,132
7	14,749	67,234	59,504	1,008	142,495	296,566	439,061
8	14,749	65,384	59,617	1,122	140,871	297,118	437,990
9	14,749	63,534	59,730	1,236	139,248	297,670	436,918
10	14,749	61,684	59,843	1,350	137,625	298,222	435,847
	127,181	700,085	534,523	8,370	1,370,159	2,664,131	4,034,290

Florida	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	10,500	143,970	-	-	154,470	-	154,470
2	10,500	139,160	47,071	-	196,731	276,681	473,412
3	10,500	134,350	47,336	-	192,186	278,227	470,412
4	10,500	129,540	47,600	-	187,640	279,772	467,412
5	10,500	124,730	47,865	-	183,095	281,318	464,412
6	43,800	119,920	48,129	-	211,849	282,863	494,712
7	43,800	115,110	48,394	-	207,304	284,409	491,712
8	43,800	110,300	48,659	-	202,758	285,954	488,712
9	43,800	105,490	48,923	-	198,213	287,500	485,712
10	43,800	100,680	49,188	-	193,667	289,045	482,712
	271,500	1,223,248	433,165	-	1,927,913	2,545,769	4,473,682



Georgia	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	10,500	146,894	-	750	158,144	-	158,144
2	10,500	109,670	50,354	750	171,274	285,337	456,611
3	10,500	107,006	50,490	1,000	168,996	286,111	455,108
4	10,500	104,342	50,641	1,000	166,483	286,966	453,449
5	10,500	101,678	50,792	1,000	163,970	287,820	451,790
6	15,540	99,014	50,943	1,000	166,497	288,675	455,172
7	15,540	96,350	51,093	1,000	163,984	289,529	453,513
8	15,540	93,686	51,230	1,250	161,706	290,303	452,010
9	15,540	91,022	51,381	1,250	159,193	291,158	450,351
10	15,540	122,918	49,575	1,250	189,284	280,927	470,211
	130,200	1,072,582	456,499	10,250	1,669,531	2,586,826	4,256,358



Louisiana	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	6,000	125,539	-	-	131,539	-	131,539
2	6,000	137,815	595	27,473	171,883	283,600	455,483
3	6,000	134,485	793	27,152	168,430	284,774	453,204
4	6,000	131,155	991	26,830	164,976	285,948	450,924
5	6,000	127,825	1,190	26,508	161,523	287,122	448,645
6	53,175	124,495	1,419	25,617	204,705	288,480	493,185
7	53,175	121,165	1,648	24,725	200,713	289,837	490,550
8	53,175	117,835	1,877	23,833	196,720	291,195	487,915
9	53,175	114,505	2,106	22,942	192,728	292,552	485,280
10	53,175	111,175	2,335	22,050	188,735	293,910	482,645
	295,875	1,245,992	12,954	227,130	1,781,951	2,597,417	4,379,368


Mississippi	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	2,250	124,072	-	14,038	140,360	-	140,360
2	2,250	121,208	43,311	13,575	180,344	279,448	459,792
3	2,250	118,345	43,477	13,113	177,184	280,522	457,707
4	2,250	115,481	43,643	12,650	174,024	281,597	455,621
5	2,250	112,617	43,810	12,188	170,864	282,671	453,535
6	14,535	109,753	44,000	11,250	179,538	283,899	463,437
7	14,535	106,889	44,190	10,313	175,927	285,127	461,054
8	14,535	104,026	44,329	10,389	173,279	286,027	459,306
9	14,535	101,162	44,420	11,444	171,561	286,611	458,172
10	14,535	98,298	44,510	12,500	169,843	287,195	457,038
	83,925	1,111,851	395,690	121,458	1,712,924	2,553,098	4,266,022

North Carolina	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	4,245	75,647	-	4,575	84,466	-	84,466
2	4,245	73,380	63,612	4,705	145,942	291,823	437,765
3	4,245	71,113	63,752	4,949	144,058	292,464	436,522
4	4,245	68,845	63,891	5,192	142,174	293,104	435,278
5	4,245	66,578	64,031	5,435	140,290	293,745	434,034
6	10,485	64,311	64,177	5,593	144,566	294,412	438,978
7	10,485	62,044	64,322	5,751	142,602	295,080	437,682
8	10,485	59,777	64,445	6,233	140,940	295,645	436,585
9	10,485	57,509	64,558	6,867	139,419	296,162	435,582
10	10,485	55,242	64,671	7,500	137,898	296,680	434,578
	73,650	654,446	577,459	56,800	1,362,355	2,649,115	4,011,471

Oklahoma	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	11,625	88,165	-	10,510	110,300	-	110,300
2	11,625	86,130	54,199	10,551	162,506	288,701	451,206
3	11,625	84,095	54,327	10,459	160,506	289,381	449,886
4	11,625	82,060	54,454	10,367	158,506	290,060	448,567
5	11,625	80,025	54,582	10,274	156,506	290,740	447,247
6	17,205	77,990	54,724	9,944	159,863	291,496	451,360
7	17,205	75,955	54,866	9,615	157,640	292,252	449,892
8	17,205	73,920	55,008	9,285	155,417	293,008	448,425
9	17,205	71,885	55,150	8,955	153,194	293,764	446,958
10	17,205	69,850	55,292	8,625	150,971	294,519	445,491
	144,150	790,075	492,601	98,584	1,525,410	2,623,921	4,149,331

South Carolina	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	1,800	134,423	-	1,215	137,438	-	137,438
2	1,800	129,994	43,440	1,215	176,449	280,619	457,068
3	1,800	125,565	43,661	1,215	172,241	282,050	454,291
4	1,800	121,136	43,882	1,215	168,034	283,480	451,514
5	1,800	116,708	44,104	1,215	163,826	284,911	448,737
6	6,120	112,279	44,325	1,215	163,939	286,342	450,280
7	6,120	107,850	44,547	1,215	159,731	287,772	447,504
8	6,120	103,421	44,768	1,215	155,524	289,203	444,727
9	6,120	98,992	44,990	1,215	151,317	290,633	441,950
10	6,120	94,563	45,211	1,215	147,109	292,064	439,173
	39,600	1,144,931	398,928	12,150	1,595,608	2,577,074	4,172,682

Tennessee	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	450	88,691	-	20,038	109,178	-	109,178
2	450	86,276	45,476	19,575	151,777	288,549	440,326
3	450	83,861	46,103	19,113	149,527	289,314	438,841
4	450	81,447	46,730	18,650	147,276	290,079	437,355
5	450	79,032	47,356	18,188	145,026	290,844	435,870
6	6,390	76,617	48,011	17,250	148,269	291,761	440,030
7	6,390	74,203	48,667	16,313	145,572	292,678	438,250
8	6,390	71,788	49,322	15,375	142,875	293,595	436,470
9	6,390	69,373	49,977	14,438	140,178	294,512	434,690
10	6,390	66,959	50,632	13,500	137,481	295,429	432,910
	34,200	778,248	432,274	172,438	1,417,159	2,626,761	4,043,921

Texas	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	2,475	200,326	-	8,598	211,400	-	211,400
2	2,475	195,702	-	51,860	250,037	255,829	505,866
3	2,475	191,078	-	52,059	245,612	257,333	502,946
4	2,475	186,454	-	52,258	241,187	258,838	500,025
5	2,475	181,831	-	52,457	236,763	260,342	497,105
6	8,415	177,207	-	52,656	238,278	261,847	500,125
7	8,415	172,583	-	52,855	233,853	263,351	497,204
8	8,415	167,959	-	53,054	229,428	264,855	494,284
9	8,415	163,335	-	53,254	225,004	266,360	491,364
10	8,415	158,711	-	53,453	220,579	267,864	488,443
	54,450	1,795,187	-	482,504	2,332,141	2,356,619	4,688,760

Virginia	Sales Tax	Property	State Income	Franchise	Total State	Federal Income	Total
		Tax	Tax	Tax	Tax	Tax	Tax
1	1,350	76,749	-		78,099	-	78,099
2	1,350	72,476	55,651		129,478	296,437	425,914
3	1,350	68,204	55,908		125,461