Table 8

Tax Liability By State

High-Debt Manufacturer

State	Area	Total State & Local Taxes	Property Tax	Sales Tax	Income Tax	Franchise Tax	Federal Income Tax	Total Taxes	Total Rank
Alabama	Urban	109,216	52,047	19,426	31,618	6,125	309,471	418,688	12
	Rural	101,566	41,633	21,841	31,967	6,125	312,894	414,460	10
	Suburban	107,043	47,179	21,958	31,781	6,125	311,071	418,114	11
Arkansas	Urban	153,310	77,721	15,818	58,827	945	293,252	446,563	7
	Rural	128,314	48,612	18,038	60,719	945	302,506	430,820	7
	Suburban	138,315	61,684	15,818	59,869	945	298,351	436,666	8
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	149,128	80,603	15,540	51,985	1,000	294,580	443,708	9
	Rural	163,708	98,411	13,320	50,977	1,000	288,868	452,576	6
	Suburban	156,444	88,358	15,540	51,546	1,000	292,093	448,537	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	199,688	133,464	14,535	42,939	8,750	277,048	476,736	4
	Rural	179,646	112,366	14,535	43,994	8,750	283,862	463,508	5
	Suburban	166,281	98,298	14,535	44,698	8,750	288,406	454,687	4
North Carolina	Urban	132,593	51,407	10,845	65,091	5,250	298,606	431,198	10
	Rural	116,420	34,422	10,485	66,263	5,250	303,982	420,402	9
	Suburban	135,803	55,242	10,485	64,826	5,250	297,392	433,195	9
Oklahoma	Urban	152,549	71,233	17,483	55,209	8,625	294,077	446,626	6
	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	169,467	118,298	6,120	44,034	1,015	284,462	453,929	5
	Rural	190,324	141,326	5,100	42,883	1,015	277,024	467,348	4
	Suburban	146,919	94,563	6,120	45,221	1,015	292,128	439,047	7
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	11
	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.