TABLE 1

Table 7

Tax Liability By State

No-Profit Manufacturer

State	Area	Total State & Local Taxes	Property Tax	Sales Tax	Income Tax	Franchise Tax	Federal Income Tax	Total Taxes	Total Rank
Alabama	Urban	80,223	52,047	19,426	0	8,750	0	80,223	10
	Rural	72,224	41,633	21,841	0	8,750	0	72,224	7
	Suburban	77,887	47,179	21,958	0	8,750	0	77,887	10
Arkansas	Urban	94,889	77,721	15,818	0	1,350	0	94,889	9
	Rural	68,000	48,612	18,038	0	1,350	0	68,000	9
	Suburban	78,851	61,684	15,818	0	1,350	0	78,851	9
Florida	Urban	144,419	109,319	35,100	0	0	0	144,419	4
	Rural	126,697	91,597	35,100	0	0	0	126,697	5
	Suburban	135,780	100,680	35,100	0	0	0	135,780	3
Georgia	Urban	97,393	80,603	15,540	0	1,250	0	97,393	7
	Rural	112,981	98,411	13,320	0	1,250	0	112,981	6
	Suburban	105,148	88,358	15,540	0	1,250	0	105,148	5
Louisiana (see note)	Urban	173,933	117,983	55,950	0	0	0	173,933	2
	Rural	140,177	89,777	50,400	0	0	0	140,177	3
	Suburban	143,056	89,881	53,175	0	0	0	143,056	2
Mississippi	Urban	160,499	133,464	14,535	0	12,500	0	160,499	3
	Rural	139,401	112,366	14,535	0	12,500	0	139,401	4
	Suburban	125,333	98,298	14,535	0	12,500	0	125,333	4
North Carolina	Urban	69,752	51,407	10,845	0	7,500	0	69,752	11
	Rural	52,407	34,422	10,485	0	7,500	0	52,407	11
	Suburban	73,227	55,242	10,485	0	7,500	0	73,227	11
Oklahoma	Urban	97,341	71,233	17,483	0	8,625	0	97,341	8
	Rural	71,442	48,387	14,430	0	8,625	0	71,442	8
	Suburban	95,680	69,850	17,205	0	8,625	0	95,680	7
South Carolina	Urban	125,633	118,298	6,120	0	1,215	0	125,633	5
	Rural	147,641	141,326	5,100	0	1,215	0	147,641	2
	Suburban	101,898	94,563	6,120	0	1,215	0	101,898	6
Tennessee	Urban	118,333	98,443	6,390	0	13,500	0	118,333	6
	Rural	62,828	42,938	6,390	0	13,500	0	62,828	10
	Suburban	86,849	66,959	6,390	0	13,500	0	86,849	8
Texas	Urban	193,068	166,653	8,415	0	18,000	0	193,068	1
	Rural	190,768	164,503	8,265	0	18,000	0	190,768	1
	Suburban	185,126	158,711	8,415	0	18,000	0	185,126	1
Virginia	Urban	62,496	57,906	4,590	0	0	0	62,496	12
	Rural	44,363	42,312	4,590	0	0	0	44,363	12
	Suburban	49,381	44,791	4,590	0	0	0	49,381	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.