TABLE 1

Table 3

Louisiana Taxes as a Percentage of Southern Average

Firm	Area	Total State & Local Taxes	Property Tax	Sales Tax	Income Tax	Franchise Tax	Federal Income Tax	Total Taxes
Average Manufacturer	Urban	131%	160%	318%	0%	53%	98%	110%
	Rural	122	135	297	7	204	100	108
	Suburban	122	133	304	6	203	100	108
Capital Intensive Manufacturer	Urban	146	144	377	0	194	95	118
	Rural	134	122	350	34	201	99	113
	Suburban	134	120	359	34	200	99	114
Labor Intensive Manufacturer	Urban	109	164	263	0	0	101	103
	Rural	105	161	247	0	55	101	102
	Suburban	104	158	251	0	48	101	102
No-profit Manufacturer	Urban	147	125	319	0	0	0	147
	Rural	137	113	299	0	0	0	137
	Suburban	136	110	305	0	0	0	136
High-debt Manufacturer	Urban	132	161	319	0	58	98	111
	Rural	123	136	299	7	220	100	108
	Suburban	124	134	305	6	219	100	108
Retail Firm	Urban	105	159	111	0	0	99	101
	Rural	99	160	108	0	15	100	100
	Suburban	97	152	108	0	7	101	99
Wholesale Firm	Urban	100	173	101	0	0	100	100
	Rural	96	164	102	0	106	101	99
	Suburban	93	158	100	0	100	101	99
Pulp, Paper & Board Mills	Urban	146	138	324	69	212	97	114
	Rural	135	117	303	80	212	99	111
	Suburban	136	115	309	80	212	99	111
Industrial Chemicals & Plastics Manufacturer	Urban	141	148	328	13	221	97	114
	Rural	131	125	306	43	221	99	110
	Suburban	132	124	313	43	221	99	111
Fabricated Metal Manufacturer	Urban	129	157	311	0	121	98	109
	Rural	121	133	292	17	217	100	107
	Suburban	121	131	298	16	216	100	107
Electrical & Electronic Equipment Manufacturer	Urban	124	170	295	0	77	99	107
	Rural	117	144	278	13	193	100	105
	Suburban	117	141	282	12	192	100	105
Ship Building Manufacturer	Urban	106	147	281	0	0	101	103
	Rural	102	150	266	0	0	102	102
	Suburban	102	147	270	0	0	102	102
Scientific Instruments Manufacturer	Urban	118	176	279	0	49	100	105
	Rural	112	149	264	8	186	100	104
	Suburban	112	146	267	8	185	100	104
Water Transportation Firm	Urban	146	131	335	74	201	96	116
	Rural	135	112	312	84	201	98	112
	Suburban	135	109	319	84	201	99	112