TABLE 1

Table 4

Tax Liability By State

Average Manufacturer

State	Area	Total State & Local Taxes	Property Tax	Sales Tax	Income Tax	Franchise Tax	Federal Income Tax	Total Taxes	Total Rank
Alabama	Urban	111,753	52,047	19,426	31,530	8,750	308,609	420,362	11
	Rural	104,103	41,633	21,841	31,879	8,750	312,031	416,134	10
	Suburban	109,580	47,179	21,958	31,693	8,750	310,208	419,788	11
Arkansas	Urban	154,544	77,721	16,673	58,800	1,350	293,124	447,668	6
	Rural	129,667	48,612	19,013	60,692	1,350	302,377	432,045	7
	Suburban	139,549	61,684	16,673	59,843	1,350	298,222	437,771	9
Florida	Urban	193,131	109,319	35,100	48,712	0	286,269	479,401	3
	Rural	176,385	91,597	35,100	49,687	0	291,963	468,348	3
	Suburban	184,967	100,680	35,100	49,188	0	289,045	474,012	3
Georgia	Urban	149,364	80,603	15,540	51,971	1,250	294,500	443,864	9
	Rural	163,944	98,411	13,320	50,963	1,250	288,788	452,732	6
	Suburban	156,680	88,358	15,540	51,532	1,250	292,012	448,692	5
Louisiana (see note)	Urban	218,130	157,210	55,950	0	4,969	284,859	502,989	1
	Rural	185,862	110,657	50,400	2,755	22,050	293,943	479,805	2
	Suburban	188,735	111,175	53,175	2,335	22,050	293,910	482,645	2
Mississippi	Urban	203,251	133,464	14,535	42,752	12,500	275,837	479,087	4
	Rural	183,208	112,366	14,535	43,807	12,500	282,651	465,859	5
	Suburban	169,843	98,298	14,535	44,510	12,500	287,195	457,038	4
North Carolina	Urban	142,251	59,531	10,845	64,375	7,500	295,322	437,573	10
	Rural	123,569	39,852	10,485	65,733	7,500	301,551	425,121	9
	Suburban	146,113	64,066	10,485	64,062	7,500	293,887	439,999	7
Oklahoma	Urban	152,549	71,233	17,483	55,209	8,625	294,077	446,626	7
	Rural	128,021	48,387	14,430	56,579	8,625	301,379	429,400	8
	Suburban	150,972	69,850	17,205	55,292	8,625	294,519	445,491	6
South Carolina	Urban	169,657	118,298	6,120	44,024	1,215	284,397	454,055	5
	Rural	190,514	141,326	5,100	42,873	1,215	276,959	467,473	4
	Suburban	147,109	94,563	6,120	45,211	1,215	292,064	439,173	8
Tennessee	Urban	158,148	98,443	6,390	39,814	13,500	288,402	446,550	8
	Rural	105,418	42,938	6,390	42,590	13,500	306,331	411,748	11
	Suburban	128,237	66,959	6,390	41,389	13,500	298,572	426,809	10
Texas	Urban	228,178	166,653	8,415	0	53,111	265,280	493,459	2
	Rural	225,971	164,503	8,265	0	53,203	265,980	491,951	1
	Suburban	220,579	158,711	8,415	0	53,453	267,864	488,443	1
Virginia	Urban	119,022	57,906	4,590	56,526	0	301,093	420,115	12
	Rural	104,363	42,312	4,590	57,461	0	306,077	410,440	12
	Suburban	106,693	44,791	4,590	57,313	0	305,285	411,978	12

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 - $61,088, Rural - $42,786, and Suburban - $43,200.