TABLE 1

Table 5

Tax Liability By State

Capital-Intensive Manufacturer

State	Area	Total State & Local Taxes	Property Tax	Sales Tax	Income Tax	Franchise Tax	Federal Income Tax	Total Taxes	Total Rank
Alabama	Urban	160,107	91,818	29,345	30,195	8,750	295,541	455,648	10
	Rural	146,291	73,238	33,485	30,818	8,750	301,646	447,937	7
	Suburban	155,633	83,231	33,170	30,483	8,750	298,362	453,996	10
Arkansas	Urban	179,336	105,151	15,818	57,017	1,350	284,404	463,740	7
	Rural	143,492	64,441	18,038	59,664	1,350	297,345	440,838	8
	Suburban	159,049	83,454	15,818	58,428	1,350	291,301	450,350	11
Florida	Urban	295,894	196,157	55,800	43,936	0	258,368	554,262	2
	Rural	266,114	164,644	55,800	45,670	0	268,493	534,607	3
	Suburban	281,245	180,656	55,800	44,789	0	263,349	544,594	2
Georgia	Urban	175,601	108,415	15,540	50,396	1,250	285,579	461,181	9
	Rural	198,090	134,606	13,320	48,914	1,250	277,178	475,268	6
	Suburban	185,462	118,867	15,540	49,805	1,250	282,227	467,688	6
Louisiana (see note)	Urban	323,234	215,152	87,000	0	21,082	259,680	582,915	1
	Rural	265,847	151,786	78,000	14,010	22,050	276,132	541,979	1
	Suburban	270,429	152,150	82,500	13,730	22,050	276,104	546,533	1
Mississippi	Urban	255,586	182,856	19,710	40,270	12,750	259,802	515,388	4
	Rural	228,126	153,951	19,710	41,715	12,750	269,139	497,264	5
	Suburban	209,815	134,676	19,710	42,679	12,750	275,364	485,179	5
North Carolina	Urban	165,915	84,124	10,845	62,621	8,325	287,276	453,191	11
	Rural	139,614	56,260	10,485	64,544	8,325	296,096	435,710	10
	Suburban	171,973	91,018	10,485	62,145	8,325	285,094	457,067	8
Oklahoma	Urban	177,329	97,595	17,483	53,627	8,625	285,652	462,981	8
	Rural	144,854	66,294	14,430	55,505	8,625	295,656	440,510	9
	Suburban	175,271	95,700	17,205	53,741	8,625	286,258	461,528	7
South Carolina	Urban	255,710	208,880	6,120	39,495	1,215	255,139	510,850	5
	Rural	296,717	253,119	5,100	37,283	1,215	240,850	537,567	2
	Suburban	218,750	169,974	6,120	41,441	1,215	267,706	486,456	4
Tennessee	Urban	224,620	168,614	6,390	32,866	16,750	265,802	490,422	6
	Rural	134,304	73,544	6,390	37,619	16,750	296,509	430,813	12
	Suburban	173,389	114,687	6,390	35,562	16,750	283,220	456,609	9
Texas	Urban	287,197	228,327	8,415	0	50,455	245,214	532,411	3
	Rural	284,229	225,382	8,265	0	50,582	246,172	530,401	4
	Suburban	276,785	217,447	8,415	0	50,923	248,754	525,539	3
Virginia	Urban	162,125	103,761	4,590	53,774	0	286,438	448,563	12
	Rural	135,519	75,456	4,590	55,473	0	295,484	431,003	11
	Suburban	140,311	80,554	4,590	55,167	0	293,855	434,166	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 - $40,726, Rural - $28,524, and Suburban - $28,800.