Table 6

Tax Liability By State

Labor-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

80,776

29,157

10,571

32,298

8,750

316,130

396,906

12

Rural

76,175

23,310

11,621

32,494

8,750

318,051

394,227

12

Suburban

79,528

26,430

11,958

32,390

8,750

317,026

396,554

12

Arkansas

Urban

142,531

70,512

11,400

59,269

1,350

295,415

437,947

4

Rural

120,134

44,847

13,000

60,937

1,350

303,574

423,709

7

Suburban

128,927

55,962

11,400

60,215

1,350

300,041

428,968

6

Florida

Urban

126,965

58,032

17,400

51,533

0

302,748

429,713

7

Rural

118,144

48,698

17,400

52,047

0

305,747

423,891

6

Suburban

122,631

53,446

17,400

51,785

0

304,221

426,853

7

Georgia

Urban

138,290

73,465

11,200

52,375

1,250

296,789

435,079

6

Rural

150,823

88,446

9,600

51,527

1,250

291,984

442,807

3

Suburban

144,948

80,523

11,200

51,975

1,250

294,526

439,474

3

Louisiana

Urban

147,086

118,786

28,300

0

0

299,613

446,699

3

Rural

130,440

99,671

25,600

0

5,169

304,354

434,794

4

Suburban

131,823

100,327

26,950

0

4,546

304,343

436,166

5

Mississippi

Urban

184,587

119,802

8,850

43,435

12,500

280,249

464,837

2

Rural

166,596

100,864

8,850

44,382

12,500

286,366

452,962

2

Suburban

154,599

88,236

8,850

45,013

12,500

290,445

445,044

2

North Carolina

Urban

114,812

32,417

8,650

66,246

7,500

303,905

418,717

9

Rural

104,580

21,749

8,350

66,982

7,500

307,282

411,862

9

Suburban

116,411

34,456

8,350

66,105

7,500

303,259

419,670

8

Oklahoma

Urban

140,812

63,941

12,600

55,646

8,625

296,408

437,220

5

Rural

119,335

43,434

10,400

56,876

8,625

302,962

422,297

8

Suburban

139,446

62,700

12,400

55,721

8,625

296,805

436,250

4

South Carolina

Urban

114,786

61,928

4,800

46,843

1,215

302,605

417,391

10

Rural

126,311

74,902

4,000

46,194

1,215

298,414

424,725

5

Suburban

103,715

50,274

4,800

47,426

1,215

306,369

410,084

10

Tennessee

Urban

124,781

61,791

5,250

44,240

13,500

299,359

424,141

8

Rural

91,684

26,951

5,250

45,982

13,500

310,612

402,296

10

Suburban

106,007

42,029

5,250

45,229

13,500

305,743

411,750

9

Texas

Urban

210,039

149,594

6,600

0

53,845

270,831

480,870

1

Rural

208,093

147,664

6,500

0

53,928

271,459

479,551

1

Suburban

203,217

142,465

6,600

0

54,152

273,150

476,368

1

Virginia

Urban

92,298

30,530

3,600

58,168

0

309,843

402,141

11

Rural

84,493

22,227

3,600

58,666

0

312,496

396,990

11

Suburban

86,128

23,966

3,600

58,562

0

311,940

398,069

11

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 - $91,633, Rural - $64,179, and Suburban - $64,800.